COMMISSIONER OF INCOME TAX Vs. JUHI METAL WORKS

JUDGEMENT

(1.) B .S. Chauhan , Ghanshyam Dass, JJ Inspite of service to the assessee to engage another counsel, no step has been taken nor any body entered in reference on behalf of the assessee.

(2.) WE heard Sri Shambhu Chopra, learned standing counsel for the revenue.

(3.) SIMILAR view has been reiterated in Tube Suppliers Ltd. v. CIT : [1995]216ITR596(Mad) and Smt. Indra Devi v. CIT : [1994]210ITR537(Mad) .