Just a moment...

Report
FeedbackReport
Bars
×

By creating an account you can:

Logo TaxTMI
>
Feedback/Report an Error
Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
TMI Blog
Home / RSS

1983 (10) TMI 273

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s unable to appear in the matter. Original letter sent to the Prothonotary does not appear to have been received by him but we have been shown a copy of the same received by the department from the concerned Income Tax Officer. Under the circumstances we may proceed in the absence of the assessee as it would appear that the question referred to us will have to be answered in the assessee's fav....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....pheld the AAC's decision. 4. On behalf of the Commissioner Mr. Joshi has drawn our attention to the decision of this High Court in CIT v. M/s. E. H. Kathawala & Co. (1982) 135 ITR 384 (Bom). We had noted in the said decision that the Allahabad decision had been subsequently confirmed by the Supreme Court in CIT (Central), New Delhi v. Bijli Cotton Mills (P) Ltd. . 5. The question referred to....