LAWS(SC)-1991-10-66

VUAIPAT SINGHANIA Vs. COMMISSIONER OF INCOME TAX KANPUR

Decided On October 04, 1991
Vuaipat Singhania Appellant
V/S
COMMISSIONER OF INCOME TAX KANPUR Respondents

JUDGEMENT

(1.) Delay in filing Special Leave Petition No. 3792 of 1979 is condoned.

(2.) The short point raised in this appeal at the instance of the asses-see arises out of a reference made of the following question :

(3.) Special leave petitions are also dismissed.