COMMISSIONER OF INCOME TAX Vs. HINDUSTAN COMPUTERS LTD.

JUDGEMENT

(1.) TRIBUNAL , Delhi Bench "A", Delhi, in ITA No. 826/Del/1992. In the memo of appeal, the following question of law has been sought to be raised :

(2.) HEARD Shri A.N. Mahajan, learned standing counsel for the Department.

(3.) THE dispute relates to the asst. yr. 1981 -82. The assessee filed its return of income -tax declaring loss of Rs.