JYOTI LIMITED Vs. ASSISTANT COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) AT the time of admission on 29. 12. 1999 this Court had formulated following substantial question of law:

(2.) TODAY, by way of a separate order of even date in O. J. Civil Application No. 137 of 2009, the appellant herein has been permitted to agitate one more issue relatable to commission received by the assessee-Company for Assessment Year 1986-87, namely, the present Assessment Year. Accordingly, in light of the order of even date made in the aforesaid Civil Application, following additional question of law is formulated for consideration:

(3.) THE Assessment Year in question is 1986-87. It is an accepted position between the parties that both the issues raised in the appeal stand concluded by judgment rendered today in assessee's own case in Income Tax Reference No. 20 of 2000 and hence, it is not necessary to set out facts and contentions in detail.