Shri Shyam Sundar Dhanuka vs Union Of India And Others on 30 August, 2023
In support of this contention, Mr.
Bhattacharyya, learned standing counsel for the
department placed reliance of this court in Shri Shyam
4
Sundar Dhanuka v. Union of India and Others reported
in APOT 187 of 2023 dated 30.08.2023 and the
decision of the Hon'ble Division Bench of the High
Court at Telengana in the case of Yelliah Setty v.
assistant Commissioner of Income-tax reported in
[2022] 143 Taxmann.com 326 (Telengana).