THE COMMISSIONER OF INCOME TAX EXEMPTIONS CHANDIGARH vs. M/S VISHAV MANAV RUHANI KENDRA

Bench: MR. JUSTICE GURMEET SINGH SANDHAWALIA,MS. JUSTICE HARPREET KAUR JEEWAN

Section 260A of the Income Tax Act, 1961 (for short ‘1961 Act’) is directed against the order of the Income Tax Appellate Tribunal, Chandigarh Bench ‘B’ passed in ITA No.899/Chd/2019 dated 21.05.2020 (Annexure A-3). 2. Counsel for the appellant has pressed the following substantial question of law:- “(ii) Whether on the facts and in the circumstances