COMMISSIONER OF INCOME TAX Vs. KOHINOOR FOODS LIMITED

JUDGEMENT

(1.) These are three appeals by the Revenue, under Section 260-A of the Income tax Act, 1961 ("Act") against the common order dated 31st January 2005 passed by the Income Tax Appellate Tribunal ("ITAT") in ITA Nos.2442, 2443 and 2444/Del/2004 for the Assessment Years (AYs) 1999- 2000, 2000-2001 and 2001-2002.

(2.) By an order dated 28th March 2019 of this Court, the name of Assessee was permitted to be corrected from "Satnam Overseas Ltd." to its present name i.e. Kohinoor Foods Ltd. Question of law

(3.) The question of law framed by this Court while admitting these appeals on 21st November 2008 reads as under: