TMI Blog1997 (7) TMI 15X X X X Extracts X X X X X X X X Extracts X X X X ..... pletion of the set aside assessment even though the regular assessment was made on December 28, 1970, in the assessee's case" - HC was not justified n refusing to refer the question - Civil Appeal No 4683 of 1997. (S. L. P. (Civil) No 14332 of 1986). - - - Dated:- 15-7-1997 - S. C. SEN AND S. P. KURDUKAR JJ. For the Appellant : Ranvir Chandra, Senior Advocate (B. K. Prasad and S. Rajappa, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any event the controversy now stands concluded by the decision of this court in the case of Modi Industries Ltd. v. CIT [1995] 216 ITR 759. Therefore, we do not propose to send the case back to the High Court for examining the issue. We treat the question as to have been referred before this court and we answer the question in the negative and in favour of the Revenue. The appeal is allowed. N ..... X X X X Extracts X X X X X X X X Extracts X X X X
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