COMMISSIONER OF INCOME-TAX vs K. ANITA REDDY and others

ORDER

1. Having heard learned counsel, we are of the view that the judgment of this Court by a Bench of two learned Judges in Union of India v. S. Muthyam Reddy (1999) 240 ITR 341 requires consideration by a larger Bench.

2. The civil appeals shall be placed before a Bench of three learned Judges. .