REGENT COMPUTRONICS PVT. LTD.

COMMISSIONER OF INCOME-TAX Appellant

V/S

BELPAHAR REFRACTORIES LTD. Respondents

Referred Judgements :-

VALLAMBROSA RUBBER CO. LTD. V. FARMER [REFERRED TO]
USHER'S WILTSHIRE BREWERY LTD. V. BRUCE [REFERRED TO]
ATHERTON V. BRITISH INSULATED AND HELSBY CABLES LTD. [REFERRED TO]
IRC V. BRITISH SALMSON AERO ENGINES LTD. [REFERRED TO]
ASSAM BENGAL CEMENT CO LIMITED VS. COMMR OF INCOME TAX WEST BENGAL [REFERRED TO]
TRAVANCORE SUGARS AND CHEMICALS LIMITED VS. COMMISSIONER OF INCOME TAX KERALA [REFERRED TO]
EMPIRE JUTE COMPANY LIMITED VS. COMMISSIONER OF INCOME TAX [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. BELPAHAR REFRATORIES LIMITED [REFERRED TO]
ANNAMALAI REDDIAR VS. COMMISSIONER OF INCOME TAX [REFERRED TO]
SHAH H A AND CO VS. COMMISSIONER OF INCOME TAX EXCESS PROFITS TAX [REFERRED TO]
JIVATLAL PURTAPSHI VS. COMMISSIONER OF INCOME TAX [REFERRED TO]

JUDGEMENT

(1.) THE Income-tax Appellate Tribunal, Bombay, Bench on an application of the revenue under Section 256(1) of the I.T. Act of 1961 stated these two cases and referred the following two questions for the opinion of the court:

(2.) THE relevant assessment years are 1968-69 and 1969-70. At the instance of the revenue, two similar questions had been referred to us earlier and by judgment dated 16th of August, 1976, a Bench of this court, including one of us, held in favour of the revenue and against the assessee. [CIT v. Belpahar Refractories Ltd. [1977] 109 ITR 667 (Orissa)]. We are told at the Bar that the matter is pending in appeal at the instance of the assessee before the Supreme Court. THE questions then referred were:

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COMMISSIONER OF INCOME TAX Vs. BELPAHAR REFRACTORIES LIMITED

Referred Judgements :-

JUDGEMENT

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