ABHAY MANOHAR SAPRE, J. - (1.) Leave granted.
(2.) This appeal is filed against the final judgment and order dated 09.01.2017 passed by the High Court of judicature at Bombay in ITA No. 1239 of 2014 whereby the High Court dismissed the appeal of the Revenue-Commissioner of Income Tax-Mumbai (appellant herein).
(3.) A few facts need mention hereinbelow for the disposal of this appeal, which involves a short point.;