2022 (5) TMI 179

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..... ration or not? - HELD THAT:- The aforesaid aspect has been dealt with and considered in detail by the Full Bench of the Allahabad High Court in its decision in the case of Commissioner of Income Tax vs. Muzafar Nagar Development Authority [ 2015 (3) TMI 99 - ALLAHABAD HIGH COURT (LB) ] After considering in detail the provisions of Section 12AA (2) of the Act and having found that there is n .....

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..... espondent(s) Mr. N.Venkataraman, ASG Ms. Chinmayee Chandra, Adv. Ms. Suhashini Sen, Adv. Mr. Siddharth Kohli, Adv. Mr. Raj Bahadur Yadav, AOR O R D E R We have heard Mr. Abhinav Mehrotra, learned counsel appearing on behalf of the petitioner and Mr. N. Venkataraman, learned ASG appearing on behalf of the respondent. The only question which is posed for consideration before the High C .....

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