REGENT COMPUTRONICS PVT. LTD.

JEEWANLAL (1929) LTD. Appellant

V/S

COMMISSIONER OF INCOME-TAX Respondents

Referred Judgements :-

INLAND REVENUE COMMISSIONERS V. FORTH CONSERVANCE BOARD [REFERRED TO]
SEAHAM HARBOUR DOCK CO. V. CROOK (H.M. INSPECTOR OF TAXES) [REFERRED TO]
PONTYPRIDD AND RHONDDA JOINT WATER BOARD V. OSTIME (H.M.INSPECTOR OF TAXES) [REFERRED TO]
LINCOLNSHIRE SUGAR CO. V. SMART [REFERRED TO]
MUNICIPAL MUTUAL INSURANCE LTD. V. HILLS [REFERRED TO]
BENGAL TEXTILES ASSOCIATION IN LIQUIDATION CALCUTTA VS. COMMISSIONER OF INCOME TAX WEST BENGAL CALCUTTA [REFERRED TO]
V S S V MEENAKSHI ACHI VS. COMMISSIONER OF INCOME TAX MADRAS [REFERRED TO]
AMBIGA MILLS LIMITED NO 1 VS. TEXTILE LABOUR ASSOCIATION AHMEDABAD AND VICE ERSA [REFERRED TO]
H R SUGAR FACTORY P LIMITED VS. COMMISSIONER OF INCOME TAX [REFERRED TO]
KESORAM INDUSTRIES AND COTTON MILLS LTD VS. COMMISSIONER OF INCOME TAX [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. WHEEL AND RIM COMPANY OF INDIA LIMITED [REFERRED TO]
DHRANGADHRA CHEMICAL WORKS LIMITED VS. COMMISSIONER OF INCOME TAX [REFERRED TO]

JUDGEMENT

(1.) In this reference under Section 256(1) of the I.T. Act, 1961, we are concerned with two years, viz., assessment years 1967-68 and 1968-69. For the assessment year 1967-68 the following two questions, apart from one question for both these years to which we shall refer, have been referred to us :

(2.) For the assessment year 1968-69 also, the following two questions have been referred to us :

(3.) So far as the first two questions for the assessment year 1967-68 as mentioned in para. 11 of the statement of the cases are concerned, these must be answered in the affirmative and in favour of the Revenue in view of the decision of this court in the case of the same assessee, being Income-tax Reference No. 78 of 1976 (Jeewanlal (1929) Ltd. v. CIT) judgment delivered on 9th March, 1978 (see Appendix at p. 460 infra)).

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JEEWANLAL 1929 LTD Vs. COMMISSIONER OF INCOME TAX

Referred Judgements :-

JUDGEMENT

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