M/S A.B. Creations & Anr. vs M/S Bhan Textiles Pvt. Ltd. on 7 October, 2024
11. The aforesaid provision came up for interpretation before the
cited decision of this Court in the case of Ravinder Kumar Aggarwal
v. Income Tax Officer, Ward 20(3) New Delhi (supra) wherein while
interpreting section 250 of the Act, it was held as under:-