COMMISSIONER OF INCOME TAX Vs. WARNER HINDUSTAN LIMITED

JUDGEMENT

(1.) THE Commissioner of Income-tax filed a petition under s. 256(2) of the I.T. Act requesting this court to direct the Income-tax Appellate Tribunal to make a reference to this court questions of Nos. 1 to 3, 9 and 10.

(2.) THE learned counsel on both sides submitted before us that questions Nos. 1 to 3 are covered by the decision of this court in Income-tax Case No. 64 of 1982, dated December 29, 1982 [CIT v. Warner Hindustan Ltd. ]. Since it is covered by the aforesaid decision, we decline to refer questions Nos. 1 to 3.

(3.) ACCORDINGLY, we dismiss the income-tax case. No costs.