COMMISSIONER OF INCOME TAX Vs. K ANITA REDDY

JUDGEMENT

(1.) Having heard learned counsel, we are of the view that the judgment of this court by a Bench of two learned judges in Union of India V/s. S. Muthyam Reddy, 1999 240 ITR 341 requires consideration by a larger Bench.

(2.) The civil appeals shall be placed before a Bench of three learned judges.