PCIT v. Sreelekha Damani

307 CTR 218High Court2019#433 most cited

What is PCIT v. Sreelekha Damani authority for?

The validity of approval is a fundamental issue that can be raised at any time, and the Tribunal has jurisdiction to hear such issues even if they did not originate from the orders of the CIT(A).

208

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2020 to 2026.

Also referred to as

PCIT vs. Sreelekha Damani · validity of approval · jurisdiction of Tribunal · CIT(A) orders · fundamental issue · raised at any time

Sections most often in play

Section 153ASection 153DSection 143(3)Section 153CSection 132Section 153BSection 143(2)Section 68

Issues it is cited on

section 153aofsection 127(2)(a)casus omissussection 153(1)(a)sanctioning authoritynon application of mindsection 153a(1)(b)section 142(2a)section 153bsection 153dnon-application of mindsection 142a

Judgments citing PCIT v. Sreelekha Damani

M/S Jai Maa Sharda Service Station, Allahabad vs. ACIT, Central Circle, Allahabad

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 25/ALLD/2019[2011-12]Status: DisposedITAT Allahabad31 Oct 2025AY 2011-12

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

…ing that the judgment of the Court from whose decree the appeal is preferred has preceded wholly upon some other ground other than on which the Appellate Court proceeds. Furthermore, the Hon’ble Bombay High Court in the case of PCIT vs. Sreelekha Damani (2019)307 CTR 218 (Bom) has held that the question of validity of approval goes to the root of the matter and could have been raised at any time. In these circumstances, and in view of these precedents, we cannot accept the arguments offered by the ld. DRs that the Tribunal does not have the jurisdiction to hear such issues simply because they did not emanate out…

M/S Jai Maa Sharda Service Station, Allahabad vs. ACIT, Central Circle, Allahabad

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 24/ALLD/2019[2010-11]Status: DisposedITAT Allahabad31 Oct 2025AY 2010-11

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

…ing that the judgment of the Court from whose decree the appeal is preferred has preceded wholly upon some other ground other than on which the Appellate Court proceeds. Furthermore, the Hon’ble Bombay High Court in the case of PCIT vs. Sreelekha Damani (2019)307 CTR 218 (Bom) has held that the question of validity of approval goes to the root of the matter and could have been raised at any time. In these circumstances, and in view of these precedents, we cannot accept the arguments offered by the ld. DRs that the Tribunal does not have the jurisdiction to hear such issues simply because they did not emanate out…

M/S Subhash Stone Product Private Limited, Sonebhadra vs. Asstt. Commissioner of Income Tax Central Circle, Allahabad

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 108/ALLD/2019[2010-11]Status: DisposedITAT Allahabad31 Oct 2025AY 2010-11

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

…ing that the judgment of the Court from whose decree the appeal is preferred has preceded wholly upon some other ground other than on which the Appellate Court proceeds. Furthermore, the Hon’ble Bombay High Court in the case of PCIT vs. Sreelekha Damani (2019)307 CTR 218 (Bom) has held that the question of validity of approval goes to the root of the matter and could have been raised at any time. In these circumstances, and in view of these precedents, we cannot accept the arguments offered by the ld. DRs that the Tribunal does not have the jurisdiction to hear such issues simply because they did not emanate out…

Subhash Stone Product (P) Ltd., Sonebhadra vs. Asstt. Commissioner of Income Tax Central Circle, Allahabad

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 107/ALLD/2019[2008-09]Status: DisposedITAT Allahabad31 Oct 2025AY 2008-09

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

…ing that the judgment of the Court from whose decree the appeal is preferred has preceded wholly upon some other ground other than on which the Appellate Court proceeds. Furthermore, the Hon’ble Bombay High Court in the case of PCIT vs. Sreelekha Damani (2019)307 CTR 218 (Bom) has held that the question of validity of approval goes to the root of the matter and could have been raised at any time. In these circumstances, and in view of these precedents, we cannot accept the arguments offered by the ld. DRs that the Tribunal does not have the jurisdiction to hear such issues simply because they did not emanate out…

Kailash Gahlot, New Delhi vs. DCIT, Central Circle-4, New Delhi

In the result, the appeal of the assessee is partly allowed as above

ITA 3431/DEL/2023[2015-16]Status: DisposedITAT Delhi24 Oct 2025AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri Avdhesh Kumar Mishraita No.3431/Del./2023, A.Y. 2015-16 Kailash Gahlot Deputy Commissioner Of C-6/6172, Vasant Kunj, Income Tax, New Delhi Vs. Central Circle-4, Pan: Aajpg2849N New Delhi (Appellant) (Respondent) Appellant By Sh. Vinod Kumar Bindal, Ca Sh. Anmol Jha, Advocate Respondent By Sh. Dayainder Singh Sidhu, Cit-Dr Date Of Hearing 28/07/2025 Date Of Pronouncement 24/10/2025 Order Per Avdhesh Kumar Mishra, Am This Appeal Of The Assessee For Assessment Year (‘Ay’) 2015-16 Is Directed Against The Order Dated 30.09.2023 Of The Commissioner Of Income Tax (Appeals)-23, New Delhi [‘Cit(A)’].

Section 115BSection 132(4)Section 153DSection 69C

…ot a case where the assessment records, other files, investigation folders, etc. of a search case change hands for the first time between the AO and the Addl. CIT at the time of approval of the search assessment. 23. In cases of Smt. Shreelekha Damani (2019) 307 CTR 218 (Bom), Sunrise Finlease (P) Ltd (2018) 403 ITR 512 (Guj) and PPC Business & Products (P) Ltd. (2017) 398 ITR 71 (Del), the Hon’ble High Court has held that the approval under section 153D of the Act is administrative in nature. It does not require elaborate reasoning. The absence of detailed discussion in the approval under section 153D of the Ac…

Asstt. Commissioner of Income Tax, Central Circle-19, Delhi, New Delhi vs. Deepa Talwar, Delhi

In the result, the cross objections filed by the assessee is partly allowed

ITA 5518/DEL/2024[2014]Status: DisposedITAT Delhi15 Oct 2025

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumaracit, Central Circle 19, Vs. Deepa Talwar, Delhi. 6/14, Shanti Niketan, Delhi – 110 021. (Pan : Aaupt4464F) Co No.62/Del/2025 (In Ita No.5518/Del/2024) (Assessment Year: 2014-15) Deepa Talwar, Vs. Acit, Central Circle 19, 6/14, Shanti Niketan, Delhi. Delhi – 110 021. (Pan : Aaupt4464F) (Appellant) (Respondent) Assessee By : Shri Sanjay Aggarwal, Ca Shri Lakshya Gupta, Ca Shri Smakash Mahajan, Ca Revenue By : Shri Rajesh Kumar Dhanesta, Sr. Dr Date Of Hearing : 25.08.2025 Date Of Order : 15.10.2025 O R D E R Per S. Rifaur Rahman: 1. This Appeal Preferred By The Revenue Is Directed Against The Order Of The Ld. Commissioner Of Income-Tax (Appeals)-31, New Delhi [For Short ‘Ld. Cit (A)] Dated 03.09.2024 For Assessment Year 2014-15. The Assessee

For Appellant: Shri Sanjay Aggarwal, CAFor Respondent: Shri Rajesh Kumar Dhanesta, Sr. DR
Section 153ASection 153BSection 153D

…. Such perfunctory approval has no legal sanctity in the eyes of the law. The decision of the co-ordinate bench in Shreelekha Damani vs. DCIT 173 TTJ 332(Mum.) 6 CO No.62/Del/2025 which has been approved by jurisdictional High Court subsequently, reported in 307 CTR 218 affirms the plea of the Assessee, wherein the Hon'ble Bombay High Court held as under:- "1. This appeal is filed by the Revenue challenging the judgment of Income Tax Appellate Tribunal ("the Tribunal" for short) dated 19th August, 2015. 2. Following question was argued before us for our consideration: "Whether on the facts and circumstances of t…

Sanjay Garg, Delhi vs. DCIT, Central Circle-8, Delhi

In the result, appeal of the assessee is allowed

ITA 2268/DEL/2025[2017-18]Status: DisposedITAT Delhi24 Sept 2025AY 2017-18

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Amit Goel, CAFor Respondent: Shri Jitender Singh, CIT DR
Section 153ASection 153DSection 154Section 69

…l u/s 153D of the Act. Such perfunctory approval has no legal sanctity in the eyes of the law. The decision of the co-ordinate bench in Shreelekha Damani vs. DCIT 173 TTJ 332(Mum.) which has been approved by jurisdictional High Court subsequently, reported in 307 CTR 218 affirms the plea of the Assessee, wherein the Hon'ble Bombay High Court held as under:- "1. This appeal is filed by the Revenue challenging the judgment of Income Tax Appellate Tribunal ("the Tribunal" for short) dated 19th August, 2015. 2. Following question was argued before us for our consideration: "Whether on the facts and circumstances of t…

Sanjay Garg, Delhi vs. DCIT, Central Circle- 8, Delhi

In the result, appeal of the assessee is allowed

ITA 2266/DEL/2025[2016-17]Status: DisposedITAT Delhi24 Sept 2025AY 2016-17

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Amit Goel, CAFor Respondent: Shri Jitender Singh, CIT DR
Section 153ASection 153DSection 154Section 69

…l u/s 153D of the Act. Such perfunctory approval has no legal sanctity in the eyes of the law. The decision of the co-ordinate bench in Shreelekha Damani vs. DCIT 173 TTJ 332(Mum.) which has been approved by jurisdictional High Court subsequently, reported in 307 CTR 218 affirms the plea of the Assessee, wherein the Hon'ble Bombay High Court held as under:- "1. This appeal is filed by the Revenue challenging the judgment of Income Tax Appellate Tribunal ("the Tribunal" for short) dated 19th August, 2015. 2. Following question was argued before us for our consideration: "Whether on the facts and circumstances of t…

Puneet Kulthia, Delhi vs. DCIT, Central Circle-14, Delhi

In the result, appeal of the assessee is allowed

ITA 1154/DEL/2025[2017-18]Status: DisposedITAT Delhi17 Sept 2025AY 2017-18

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.

For Appellant: Shri Amit Goel, CAFor Respondent: Ms. Suman Malik, CIT DR
Section 143(2)Section 153Section 153ASection 153DSection 154

…l u/s 153D of the Act. Such perfunctory approval has no legal sanctity in the eyes of the law. The decision of the co-ordinate bench in Shreelekha Damani vs. DCIT 173 TTJ 332(Mum.) which has been approved by jurisdictional High Court subsequently, reported in 307 CTR 218 affirms the plea of the Assessee, wherein the Hon'ble Bombay High Court held as under:- "1. This appeal is filed by the Revenue challenging the judgment of Income Tax Appellate Tribunal ("the Tribunal" for short) dated 19th August, 2015. 2. Following question was argued before us for our consideration: "Whether on the facts and circumstances of t…

Puneet Kulthia, Delhi vs. DCIT Central Circle-14, Delhi

In the result, appeal of the assessee is allowed

ITA 1153/DEL/2025[2016-17]Status: DisposedITAT Delhi17 Sept 2025AY 2016-17

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.

For Appellant: Shri Amit Goel, CAFor Respondent: Ms. Suman Malik, CIT DR
Section 143(2)Section 153Section 153ASection 153DSection 154

…l u/s 153D of the Act. Such perfunctory approval has no legal sanctity in the eyes of the law. The decision of the co-ordinate bench in Shreelekha Damani vs. DCIT 173 TTJ 332(Mum.) which has been approved by jurisdictional High Court subsequently, reported in 307 CTR 218 affirms the plea of the Assessee, wherein the Hon'ble Bombay High Court held as under:- "1. This appeal is filed by the Revenue challenging the judgment of Income Tax Appellate Tribunal ("the Tribunal" for short) dated 19th August, 2015. 2. Following question was argued before us for our consideration: "Whether on the facts and circumstances of t…

Puneet Kulthia, Delhi vs. DCIT Central Circle-14, Delhi

In the result, appeal of the assessee is allowed

ITA 1152/DEL/2025[2015-16]Status: DisposedITAT Delhi17 Sept 2025AY 2015-16

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.

For Appellant: Shri Amit Goel, CAFor Respondent: Ms. Suman Malik, CIT DR
Section 143(2)Section 153Section 153ASection 153DSection 154

…l u/s 153D of the Act. Such perfunctory approval has no legal sanctity in the eyes of the law. The decision of the co-ordinate bench in Shreelekha Damani vs. DCIT 173 TTJ 332(Mum.) which has been approved by jurisdictional High Court subsequently, reported in 307 CTR 218 affirms the plea of the Assessee, wherein the Hon'ble Bombay High Court held as under:- "1. This appeal is filed by the Revenue challenging the judgment of Income Tax Appellate Tribunal ("the Tribunal" for short) dated 19th August, 2015. 2. Following question was argued before us for our consideration: "Whether on the facts and circumstances of t…

Puneet Kulthia, Delhi vs. DCIT, Central Circle-14, Delhi

In the result, appeal of the assessee is allowed

ITA 1151/DEL/2025[2014-15]Status: DisposedITAT Delhi17 Sept 2025AY 2014-15

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.

For Appellant: Shri Amit Goel, CAFor Respondent: Ms. Suman Malik, CIT DR
Section 143(2)Section 153Section 153ASection 153DSection 154

…l u/s 153D of the Act. Such perfunctory approval has no legal sanctity in the eyes of the law. The decision of the co-ordinate bench in Shreelekha Damani vs. DCIT 173 TTJ 332(Mum.) which has been approved by jurisdictional High Court subsequently, reported in 307 CTR 218 affirms the plea of the Assessee, wherein the Hon'ble Bombay High Court held as under:- "1. This appeal is filed by the Revenue challenging the judgment of Income Tax Appellate Tribunal ("the Tribunal" for short) dated 19th August, 2015. 2. Following question was argued before us for our consideration: "Whether on the facts and circumstances of t…

Puneet Kulthia, Delhi vs. DCIT Central Circle-14, Delhi

In the result, appeal of the assessee is allowed

ITA 1150/DEL/2025[2013-14]Status: DisposedITAT Delhi17 Sept 2025AY 2013-14

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.

For Appellant: Shri Amit Goel, CAFor Respondent: Ms. Suman Malik, CIT DR
Section 143(2)Section 153Section 153ASection 153DSection 154

…l u/s 153D of the Act. Such perfunctory approval has no legal sanctity in the eyes of the law. The decision of the co-ordinate bench in Shreelekha Damani vs. DCIT 173 TTJ 332(Mum.) which has been approved by jurisdictional High Court subsequently, reported in 307 CTR 218 affirms the plea of the Assessee, wherein the Hon'ble Bombay High Court held as under:- "1. This appeal is filed by the Revenue challenging the judgment of Income Tax Appellate Tribunal ("the Tribunal" for short) dated 19th August, 2015. 2. Following question was argued before us for our consideration: "Whether on the facts and circumstances of t…

Puneet Kulthia, Delhi vs. DCIT, Central Circle-14, Delhi

In the result, appeal of the assessee is allowed

ITA 1149/DEL/2025[2012-13]Status: DisposedITAT Delhi17 Sept 2025AY 2012-13

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.

For Appellant: Shri Amit Goel, CAFor Respondent: Ms. Suman Malik, CIT DR
Section 143(2)Section 153Section 153ASection 153DSection 154

…l u/s 153D of the Act. Such perfunctory approval has no legal sanctity in the eyes of the law. The decision of the co-ordinate bench in Shreelekha Damani vs. DCIT 173 TTJ 332(Mum.) which has been approved by jurisdictional High Court subsequently, reported in 307 CTR 218 affirms the plea of the Assessee, wherein the Hon'ble Bombay High Court held as under:- "1. This appeal is filed by the Revenue challenging the judgment of Income Tax Appellate Tribunal ("the Tribunal" for short) dated 19th August, 2015. 2. Following question was argued before us for our consideration: "Whether on the facts and circumstances of t…

Puneet Kulthia, Delhi vs. DCIT Central Circle-14, Delhi

In the result, appeal of the assessee is allowed

ITA 1148/DEL/2025[2011-12]Status: DisposedITAT Delhi17 Sept 2025AY 2011-12

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.

For Appellant: Shri Amit Goel, CAFor Respondent: Ms. Suman Malik, CIT DR
Section 143(2)Section 153Section 153ASection 153DSection 154

…l u/s 153D of the Act. Such perfunctory approval has no legal sanctity in the eyes of the law. The decision of the co-ordinate bench in Shreelekha Damani vs. DCIT 173 TTJ 332(Mum.) which has been approved by jurisdictional High Court subsequently, reported in 307 CTR 218 affirms the plea of the Assessee, wherein the Hon'ble Bombay High Court held as under:- "1. This appeal is filed by the Revenue challenging the judgment of Income Tax Appellate Tribunal ("the Tribunal" for short) dated 19th August, 2015. 2. Following question was argued before us for our consideration: "Whether on the facts and circumstances of t…

Puneet Kulthia, Delhi vs. DCIT, Central Circle-14, Delhi

In the result, appeal of the assessee is allowed

ITA 1147/DEL/2025[2010-11]Status: DisposedITAT Delhi17 Sept 2025AY 2010-11

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.

For Appellant: Shri Amit Goel, CAFor Respondent: Ms. Suman Malik, CIT DR
Section 143(2)Section 153Section 153ASection 153DSection 154

…l u/s 153D of the Act. Such perfunctory approval has no legal sanctity in the eyes of the law. The decision of the co-ordinate bench in Shreelekha Damani vs. DCIT 173 TTJ 332(Mum.) which has been approved by jurisdictional High Court subsequently, reported in 307 CTR 218 affirms the plea of the Assessee, wherein the Hon'ble Bombay High Court held as under:- "1. This appeal is filed by the Revenue challenging the judgment of Income Tax Appellate Tribunal ("the Tribunal" for short) dated 19th August, 2015. 2. Following question was argued before us for our consideration: "Whether on the facts and circumstances of t…

Puneet Kulthia, Delhi vs. DCIT, Central Circle-14, Delhi

In the result, appeal of the assessee is allowed

ITA 1146/DEL/2025[2009-10]Status: DisposedITAT Delhi17 Sept 2025AY 2009-10

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.

For Appellant: Shri Amit Goel, CAFor Respondent: Ms. Suman Malik, CIT DR
Section 143(2)Section 153Section 153ASection 153DSection 154

…l u/s 153D of the Act. Such perfunctory approval has no legal sanctity in the eyes of the law. The decision of the co-ordinate bench in Shreelekha Damani vs. DCIT 173 TTJ 332(Mum.) which has been approved by jurisdictional High Court subsequently, reported in 307 CTR 218 affirms the plea of the Assessee, wherein the Hon'ble Bombay High Court held as under:- "1. This appeal is filed by the Revenue challenging the judgment of Income Tax Appellate Tribunal ("the Tribunal" for short) dated 19th August, 2015. 2. Following question was argued before us for our consideration: "Whether on the facts and circumstances of t…

Puneet Kulthia, Delhi vs. DCIT, Central Circle-14, Delhi

In the result, appeal of the assessee is allowed

ITA 1145/DEL/2025[2008-09]Status: DisposedITAT Delhi17 Sept 2025AY 2008-09

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.

For Appellant: Shri Amit Goel, CAFor Respondent: Ms. Suman Malik, CIT DR
Section 143(2)Section 153Section 153ASection 153DSection 154

…l u/s 153D of the Act. Such perfunctory approval has no legal sanctity in the eyes of the law. The decision of the co-ordinate bench in Shreelekha Damani vs. DCIT 173 TTJ 332(Mum.) which has been approved by jurisdictional High Court subsequently, reported in 307 CTR 218 affirms the plea of the Assessee, wherein the Hon'ble Bombay High Court held as under:- "1. This appeal is filed by the Revenue challenging the judgment of Income Tax Appellate Tribunal ("the Tribunal" for short) dated 19th August, 2015. 2. Following question was argued before us for our consideration: "Whether on the facts and circumstances of t…

Rishi Raj Jain, New Delhi vs. ACIT, Central Circle-13, Delhi

In the result, assessee’s appeal is allowed as indicated above

ITA 937/DEL/2024[2018-19]Status: DisposedITAT Delhi16 Jul 2025AY 2018-19

Bench: Ms. Madhumita Roy & Khettra Mohan Royassessment Year: 2018-19

Section 115BSection 143(3)Section 250Section 271ASection 69B

…u/s 153D of the Act. Such perfunctory approval has no legal sanctity in the eyes of the law. The decision of the co- ordinate bench in Shreelekha Damani vs. DCIT 173 TTJ 332(Mum.) which has been approved by jurisdictional High Court subsequently, reported in 307 CTR 218 affirms the plea of the Assessee, wherein the Hon’ble Bombay High Court held as under:- “1. This appeal is filed by the Revenue challenging the judgment of Income Tax Appellate Tribunal ("the Tribunal" for short) dated 19th August, 2015. 2. Following question was argued before us for our consideration: "Whether on the facts and circumstances of…

ACIT, Central Circle- 15, New Delhi vs. Indo Global Infra Energy Ltd., New Delhi

In the result, the appeal filed by the assessees is allowed

ITA 620/DEL/2020[2010-11]Status: DisposedITAT Delhi16 Jul 2025AY 2010-11

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek

For Appellant: Shri Shailesh Gupta, AdvocateFor Respondent: Ms. Monika Singh, CIT DR
Section 132Section 153ASection 153CSection 153DSection 271(1)(c)

…l u/s 153D of the Act. Such perfunctory approval has no legal sanctity in the eyes of the law. The decision of the co-ordinate bench in Shreelekha Damani vs. DCIT 173 TTJ 332(Mum.) which has been approved by jurisdictional High Court subsequently, reported in 307 CTR 218 affirms the plea of the Assessee, wherein the Hon'ble Bombay High Court held as under:- "1. This appeal is filed by the Revenue challenging the judgment of Income Tax Appellate Tribunal ("the Tribunal" for short) dated 19th August, 2015. 2. Following question was argued before us for our consideration: "Whether on the facts and circumstances of t…