REGENT COMPUTRONICS PVT. LTD.

GOENKA AGENCIES Appellant

V/S

COMMISSIONER OF INCOME-TAX Respondents

Referred Judgements :-

ATTAR SINGH GURMUKH SINGH VS. INCOME TAX OFFICER LUDHIANA [REFERRED TO]
COMMISSIONER OF INCOME TAX GUJARAT VS. CELLULOSE PRODUCTS OF INDIA LIMITED [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. RAM AGYA SHYAM NARAIN [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. CHAUDHARY AND CO [REFERRED TO]
WALFORD TRANSPORT EASTERN INDIA LIMITED VS. COMMISSIONER OF INCOME TAX [REFERRED TO]
GIRIDHARILAL GOENKA VS. COMMISSIONER OF INCOME TAX [REFERRED TO]
SRINATH BULLION REFINERY VS. COMMISSIONER OF INCOME TAX [REFERRED TO]
RADHIKA PRAKASHAN RAIPUR PRIVATE LIMITED VS. COMMISSIONER OF INCOME TAX [REFERRED TO]
SARDA PLYWOOD INDUSTRIES LTD. V. CIT [REFERRED TO]
COMMISSIONER OF INCOME-TAX VS. SURAJ BHAN AND CO [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. NIKKO AUTO LIMITED [REFERRED TO]

JUDGEMENT

(1.) In this reference under Section 256(2) of the Income-tax Act, 1961, two questions have come up for answer by us at the instance of the assessee for the assessment year 1987-88. The assessee, however, had framed four questions in its reference application under Section 256(1) of the Act. The learned Tribunal, however, rejected the reference application on the ground that no question of law, in fact, arose and the findings of the learned Tribunal were based on findings of facts only.

(2.) On the application of the assessee under Section 256(2), this court by an order dated November 11, 1997, directed reference observing that the first and the second questions, in fact, covered the case of the assessee.

(3.) The said two questions are as follows :

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GOENKA AGENCIES Vs. COMMISSIONER OF INCOME TAX

Referred Judgements :-

JUDGEMENT

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