Dcit Cen Cir 4(1),Central Range-4, ... vs Late Shri Harshad S. Mehta (Through ... on 14 January, 2019
6.5. We have heard the rival contentions and gone through the
facts and circumstances of the case, the material placed on record by
both sides as well as brought to our knowledge. We have also gone
through the decisions of jurisdiction High Court in the case of Classic
18
ITA No s . 5 70 2, 3 42 7 ,6 12 0 ,4 2 04 ,6 0 28 , 33 8 6, 4 31 0 / Mu m/ 2 0 17
Share and Stock Broking Services Ltd. (supra) as well as the decision of
this Tribunal in the case of Heena N Kanakia (Supra).