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Feb 26 1997

Hind Samachar Ltd. Vs. Deputy Commissioner of Income Tax. (Dy. Cit V. ...

Court: Delhi

Decided on: Feb-26-1997

Reported in: (1997)58TTJ(Del)201

is deleted. Case Law Analysis : Kedarnath Jute Mfg. Co. Ltd. v. CIT (1971) 82 ITR 363 (SC), CIT v. Indian Metals & Carbide Ltd. (1992) 198 ITR 444 (Ori)and ITO v. Andhra Pradesh Paper Mills Ltd. (1991) … no reason as to why the Court should not record its satisfaction as envisaged under Section 13-B(2) of Hindu Marriage Act, despite the fact that parties had not appeared in person and pass a decree for divorce.[para


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