COMMISSIONER OF INCOME TAX Vs. I.IFTHIQAR ASHIQ

JUDGEMENT

(1.) The Revenue has come up with the above appeal, raising the following two substantial questions of law: -

(2.) We have heard Mr.M.Swaminathan, learned Standing Counsel for the Department and Dr.Anita Sumanth, learned counsel appearing for the respondent/assessee.

(3.) The Respondent/Assessee filed his Return of Income on