SHRI VIJAY MAKHIJA S/O SHRI GOVIND RAM MAKHIJA vs. THE PRINCIPAL COMMISSIONER OF TAX-I
ITA/81/2019HC Rajasthan29 Jul 2020
Bench: SABINA,PRAKASH GUPTA
For Appellant: Mr. Amit Chaudhary and Mr. Vijay ChawlaFor Respondent: Mr. Ashish Shrivastava, Senior Advocate with Mr
Section 2(15)Section 260ASection 3Section 38Section 38(1)Section 72
260A of the Income
Tax Act, 1961 was admitted for hearing on 15-3-2023 by
formulating the following two substantial questions of law: -
“1.
Whether on facts and in the circumstances of the
case, the ITAT was justified in law in holding that the
proviso to Section 2(15) of the Act is not applicable in
the case, even
