COMMISSIONER OF INCOME TAX Vs. LAXMAN DAS KHANDELWAL

JUDGEMENT

(1.) Delay condoned. Leave granted.

(2.) These Appeals are directed against the judgment and final order dated 27.04.2018 passed by the High Court (High Court of Madhya Pradesh at Gwalior) in Income Tax Appeal No.97 of 2018 and against the order dated 14.09.2018 in Review Petition No.1289 of 2018 arising from said Income Tax Appeal No.97 of 2018.

(3.) The relevant facts leading to the filing of aforementioned Income Tax Appeal No.97 of 2018 before the High Court, as culled out from the judgment and order dated 27.04.2018 presently under appeal are as under:-