2003 (1) TMI 10

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..... gative - revenue's appeals are allowed and the impugned order passed by the Settlement Commission is set aside - C.A. 471 OF 2003 - - - Dated:- 14-1-2003 - Judge(s) : M. B. SHAH. and D. M. DHARMADHIKARI. ORDER Heard the learned counsel for the parties. The appellant shall pay Rs. 10,000 as costs because of the delay of 247 days in filing these special leave petitions. Delay condoned .....

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..... s rendered by this court in Ghaswala's case [2001] 252 ITR 1 as well as in Hindustan Bulk Carriers case [2003] 259 ITR 449, the court has not considered Explanation 1 under section 234B of the Income-tax Act and, therefore, the said issue requires reconsideration. In our view, after the pronouncement of the judgment in Ghaswala's case [2001] 252 ITR 1 (SC), it is not open to us to reconsider the .....

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