Case: COMMISSIONER OF INCOME TAX Vs. LAXMAN DAS KHANDELWAL

3. The relevant facts leading to the filing of aforementioned Income Tax Appeal No.97 of 2018 before the High Court, as culled out from the judgment and order dated 27.04.2018 presently under appeal are as under:-

Court's reasoning:
5. At the outset, it must be stated that out of two questions of law that arose for consideration in Hotel Blue