1998 (1) TMI 4

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..... e along with the statement of case and the relevant documents : - - - - - Dated:- 19-1-1998 - S. C. AGRAWAL., K. VENKATASWAMI. and A. P. MISRA. JUDGMENT These appeals are covered by the judgment dated September 26, 1996, Civil Appeal No. 3180 of 1992 titled CIT v. Sakarlal Balabhai and Co. Ltd. [1996] 222 ITR 486 (SC), and connected matters wherein this court had set aside the orders pas .....

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..... the Appellate Tribunal is right in confirming the view taken by the Commissioner of Income-tax (Appeals) on directing the Income-tax Officer to recompute the capital gains on the basis of the principles laid down by the decision of the Supreme Court in the case of Srinivasa Setty [1981] 128 ITR 294 ? Whether, in law and on facts, the Appellate Tribunal is right in observing that it would make no .....

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