COMMISSIONER OF INCOME TAX Vs. RAVABAN B MISTRY

JUDGEMENT

(1.) The High Court answered the following question in favour of the assessee and against the Revenue, following its judgment in Dinubhai Ishvarlal Patel v. K.D. Dixit, ITO,1979 118 ITR 122 . The question reads thus :

(2.) The question is now covered against the Revenue by the decision of the Constitution Bench of this court in CIT v. Om Prakash, 1999 238 ITR 1044 . The appeal is, therefore, dismissed.

(3.) No order as to costs.