Commissioner Of Income Tax, Kanpur VS. Nitya Nand Devkinandan

Extract

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Commissioner Of Income Tax, Kanpur VS. Nitya Nand Devkinandan

PETITIONER: COMMISSIONER OF INCOME TAX, KANPUR Vs.

RESPONDENT: NITYA NAND DEVKINANDAN

DATE OF JUDGMENT: 08/07/1997

BENCH: S.C. AGARWAL, D.P.WADHWA.

ACT: JUDGMENT: J U D G M E N T

THE 8TH DAY OF JULY, 1997 Present: Hon'ble Mr. Justice S.C. Agrawal Hon'ble Mr. Justice D.P. Wadhwa Ranbir Chandra, Lakshmi Iyangari, B.K. Prasad, Advs. for the appellant Ms. Purnima Bhat and E.C. Agrawala, Advs. for the Respondent The following Judgment of the Court was delivered: S.C. AGRAWAL, J.: These appeals by certificate granted under Section 261 of the Income Tax Act, 1961 (hereinafter referred to as `the Act') are directed against the judgment of the Allahabad High Court dated November 5, 1980 in Income Tax Reference No. 301 of 1977 relating to the assessment years 1972-73 and 1973-74. In the said Reference case the following two questions were referred for opinion of the High Court by the Income Tax Appellate Tribunal (hereinafter referred ...

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