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1998 (1) TMI 8 - SCH - Income TaxWhether, the Appellate Tribunal was right in cancelling the order of the Income-tax Officer withdrawing the development rebate already allowed for the assessment years 1965-66 to 1972-73 consequent to the conversion of the assessee's proprietary business into a partnership firm - Since the point at issue is covered by the decision of this court in the case of Sunil Siddharthbhai v. CIT, we treat this question as a reference and answer it in the affirmative (sic) and in favour of the Revenue
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