DALMIA CEMENT BHARAT LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) . This order of mine will dispose of C. W. 996 and 997 of 1971.

(2.) By consent the facts in C. W. 996 of 1971 were referred to and it was conceded that the result in C. W. 997 of 1971 will be governed by judgment in this case.

(3.) The scope and extent of the power of the Income-tax Officer under Section 3(4) of the Income-tax Act, 1961 (hereinafter called the Act) is the question that calls for determination in these writ petitions.