2022 (12) TMI 1414

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..... admittedly filed electronically well before the order denying such exemptions came to be passed ? - Whether the order passed by the Income Tax Appellate Tribunal is perverse inasmuch as the same is contrary to law laid down by the Hon ble the jurisdictional High Court or not following the binding judgements of Hon ble the jurisdictional High Court ? HELD THAT:- Appeal admitted on substantial .....

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..... in [2014] 41 taxmann.com 184 (Gujarat) and submitted that there is no change in law from 1/04/1996, which would unsettle the position settled by this Court in both the aforesaid decisions. 2. The following substantial questions of law arise before this Court : (i) Whether, in the facts and circumstances of the case, the Income Tax Appellate Tribunal was right in confirming the order of the .....

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