LAWS(ALL)-1997-8-101

SHADILAL ENTERPRISES LIMITED Vs. COMMISSIONER OF INCOME TAX

Decided On August 01, 1997
SIR SHADILAL ENTERPRISES LTD. Appellant
V/S
COMMISSIONER OF INCOME-TAX Respondents

JUDGEMENT

(1.) THIS is a writ petition challenging the order of the Commissioner of Income-tax under Section 264 of the Income-tax Act, 1961 (hereinafter referred to as "the Act").

(2.) THE facts of the case in a nutshell are as follows :