COMMISSIONER OF INCOME TAX Vs. BHANDARI HOMOEOPATHIC LABORATORIES

JUDGEMENT

(1.) HEARD the learned counsel for the revenue. There is no appearance on behalf of the assessed in spite of notice. The present dispute relates to assessment year 1972 -73. In the assessed's own case, for the earlier year, matter was under consideration of this court. By order dated 11 -8 -1981 in IT Reference Nos. 230 -231 of 1975 and 249 and 285 of 1975, the matter was remitted to the Tribunal for fresh consideration in accordance with law. The said decision shall operate in respect of this reference also.

(2.) REFERENCE stands disposed of.