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Cit Vs. Electro Controls

Court : Gujarat

Subject : Direct Taxation

Reported in : [2002]123TAXMAN824(Guj)

Advocate for Appellant : Ms. Mona Bhatt, for the Revenue R.K. Patel, for the Assessee

M.S. Shah, J. In this reference at the instance of the revenue, the following question has been referred for our opinion in respect of the assessment year 1984-85:'Whether the Appellate Tribunal is right in law and...

Commissioner of Income-tax Vs. Electro Controls

Court : Gujarat

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 43B

Reported in : [2003]259ITR624(Guj)

Advocate for Appellant : Mona Bhatt, Adv.

M.S. Shah, J.1. In this reference at the instance of the Revenue, the following question has been, referred for our opinion in respect of the assessment year 1984-85 :'Whether the Appellate Tribunal is right in law...