BOMBAY SNUFF CO. Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) HEARD Mr. M.V. Samarth, learned counsel for the appellant and Mr. A.S. Jaiswal, learned counsel for the respondent. in ITA Nos. 985 and 986/Nag/1996. The common question of law raised by the assessee in these appeals is :

(2.)

(3.) THE assessment years involved herein are 1997 -98 and 1994 -95, respectively.