ABHAY MANOHAR SAPRE,J. - (1.) Leave granted.
(2.) This appeal is filed against the final judgment and order dated 21.04.2017 passed by the High Court of Delhi at New Delhi in ITA No. 854 of 2016 whereby the Division Bench of the High Court dismissed the appeal filed by the appellant herein.
(3.) A few facts need mention hereinbelow for the disposal of this appeal, which involves a short point.;