COMMISSIONER OF INCOME TAX Vs. NAGAMMAL MILLS LIMITED

JUDGEMENT

(1.) IN this tax case petition, the Department requests this Court to direct the Tribunal to refer the following question of law said to arise out of the order of the Tribunal for the opinion of this Court under s. 256(2) of the IT Act, 1961 :

(2.) IN view of the fact that as against the decision of this Court rendered in the Sivakami Mills Ltd. vs. CIT , special leave has been granted by the Supreme Court, as can be seen from (1983) 143 ITR (St) 69, we direct the Tribunal to refer the abovesaid question of law, for the opinion of this Court, along with the statement of the facts of the case. Accordingly, the tax case petition is ordered.