MANISH PRAKASH GUPTA Vs. CIT

JUDGEMENT

(1.) WE have heard Shri H.R. Misra, senior advocate assisted by Shri R.S. Agarwal for the appellant- assessee. Shri Bharat ji Agrawal, senior advocate assisted by Shri A.N. Mahajan, appears for the CIT.

(2.) THIS income-tax appeal has been preferred by the Revenue on the following questions of law :

(3.) WE have gone through the judgment in Hotel Blue Moon (supra) and S. 292BB as inserted in the IT Act by the Finance Act, 2008 and do not find that the consideration of S. 292BB would have made any difference to the reasoning and the conclusions in the judgment.