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2001 (5) TMI 816 - AT - Income TaxExtract: .......ars of such income. Accordingly, I will uphold the order of ld. CIT(A) in this regard. 4.1 Before passing, I may point out that the reliance of ld. D.R. on the cases of CIT v. Anwar Ali 1970 76 ITR 696 (SC) and CIT v. Kedar Nath Ram Nath 1977 106 ITR 172 (All.) is misplaced because of distinction in facts. 5. In the result, the appeal is dismissed.
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