REGENT COMPUTRONICS PVT. LTD.

COMMISSIONER OF INCOME TAX Appellant

V/S

ORISSA CEMENT LIMITED Respondents

Referred Judgements :-

LOHIA MACHINES LTD. AND AM. V. UNION OF INDIA AND ORS. [REFERRED]
S SUNDARAM PILLAI KOUSALAYA DEVT MURUGESA MUDALIAR N S DHANALAKSHMI AMMAL THAHIRA BEEVI M BALAKRISHNAN K R KRISHNAN VS. V R PATTABIRAMAN:P LAKSHMINARAYANA CHARYA:SELVARAJ CHETTIAR:B S RAMACHARI:R A MUTHIAH NADAR:FATHIMA BAI:P BHANUMATT [REFERRED]
CENTRAL PROVINCES MANGANESE ORE COMPANY LIMITED VS. COMMISSIONER OF INCOME TAX [REFERRED]
BAJAJ TEMPO LIMITED BOMBAY VS. COMMISSIONER OF INCOME TAX BOMBAY CITY 111 BOMBAY [REFERRED]
FEDERATION OF ANDHRA PRADESH CHAMBERS OF COMMERCE AND INDUSTRY VS. STATE OF ANDHRA PRADESH [REFERRED]
COMMISSIONER OF INCOME TAX VS. GANGA SUGAR CORPORATION [REFERRED]
ORISSA CEMENT LIMITED VS. COMMISSIONER OF INCOME TAX DELHI [REFERRED]
COMMISSIONER OF INCOME TAX VS. NIPPON ELECTRONICS INDIA PRIVATE LIMITED [REFERRED]
GLASS FIBRE TEXTILES VS. COMMISSIONER OF INCOME TAX [REFERRED]

JUDGEMENT

(1.) As these matters involve identical questions, they will be governed by this common judgment.

(2.) Pursuant to the direction given by this Court under Section 256 (1) of the Income Tax Act, 1961 ( hereinafter referred to as the 'Act' ), following questions have been referred for opinion of this Court by Income Tax Appellate Tribunal, Delhi Bench 'A' New Delhi (hereinafter referred to as the 'Tribunal'):-

(3.) The relevant assessment years are 1969-70 and 1970-71. We may notice that the first and the second questions are common for both the assessment years, whereas the third question relates only to the assessment year 1970-71.

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COMMISSIONER OF INCOME TAX Vs. ORISSA CEMENT LIMITED

Referred Judgements :-

JUDGEMENT

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