ABHAY MANOHAR SAPRE, J - (1.) Leave granted.
(2.) This appeal is filed against the final judgment and order dated 17.07.2017 passed by the High Court of Judicature at Bombay, Bench at Nagpur in ITA No. 38 of 2003 whereby the High Court dismissed the appeal filed by the appellant herein and upheld the order dated 30.06.2003 passed by the Income Tax Appellate Tribunal (for short, "the Tribunal").
(3.) A few facts need mention hereinbelow for the disposal of this appeal, which involves a short point.;