2001 (2) TMI 49

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Income Tax
Judge(s)  : R. JAYASIMHA BABU., K. GNANAPRAKASAM.  JUDGMENT The judgment of the court was delivered by K. GNANAPRAKA SAM J.-At the instance of the Revenue, the followin .....

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..... the apex court in the case of Modi Industries Ltd. v. CIT [1995] 216 ITR 759, where in it was held that: ". . . if any refund was payable pursuant to the order of regular assessment, that had to be p .....

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