COMMISSIONER OF INCOME TAX Vs. MR. MIHIR DOSHI

JUDGEMENT

(1.) We have heard Mr. Pinto at some length.

(2.) He would submit that the questions proposed by the Revenue are indeed substantial questions of law.

(3.) The Tribunal was in error in reversing an order passed by the Commissioner under Section 263 of the Income Tax Act, 1961. That is done on misreading of the legal provisions and particularly the status of the respondent/assessee.