1991 (4) TMI 31

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..... of the Commissioner of Income-tax (Central), Kanpur. The question proposed in the application reads as under : "Whether in law and on the facts of the case, the Income-tax Appellate Tribunal was justified in confirming the Commissioner of Income-tax (Appeals) decision holding that the assessee-company was engaged in the business of manufacturing artificial silk and was, therefore, entitled to d .....

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..... urt in I. T. R. No. 12 of 1978. Addl. CIT v. Syntex Fabrics Ltd. [1991] 191 ITR 52, which was decided by a Division Bench of this court by its order dated November 19, 1990. This court answered the question in favour of the assessee and against the Revenue. The question now proposed before us contains a similar controversy as in the case of Syntex Fabrics Ltd., which already stands answered by the .....

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