1981 (8) TMI 36 - HC - Income Tax

Extract:
.......r the assessee makes an oral request for a certificate of fitness for appeal to the Supreme Court as envisioned by s. 261 of the Act. In view of the fact that we are taking a view different from the view taken by the Madras High Court, we are of the opinion that this is a fit case for appeal to the Supreme Court. Certificate is, therefore, granted.