LAWS(BOM)-2009-1-215

COMMISSIONER OF INCOME TAX Vs. LATA SHANTILAL SHAH

Decided On January 20, 2009
COMMISSIONER OF INCOME TAX Appellant
V/S
Smt. Lata Shantilal Shah Respondents

JUDGEMENT

(1.) The Revenue is in appeal against the order of Tribunal and they have raised the following question:

(2.) In the instant case, what is relevant are the provisions of Section 271(1)(c) which reads as under:

(3.) Explanation 3 to Section 271 reads as under: