TMI Blog1983 (8) TMI 41X X X X Extracts X X X X X X X X Extracts X X X X ..... the Income-tax Appellate Tribunal, Indore Bench, has referred the following question of law to this court for its opinion: " Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in applying a gross profit rate of 6% on the sales for the respective years in the case of the assessee as against the direction of the Government dated August 17, 1973, to cha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal, the asses see sought a reference and it is at the instance of the assessee that the aforesaid question of law has been referred to this court for its opinion. Shri Mehta, learned counsel for the assessee, contended that the Tribunal failed to take into consideration the provisions of the Madhya Pradesh Essential Articles (Exhibition of Prices and Price Control) Order, 1973. It was urg ..... X X X X Extracts X X X X X X X X Extracts X X X X
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