MEGHALAYA PLYWOODS LTD Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THIS reference has been made by the Assistant to the Dy. CIT;, Shillong, under S. 113, r/w order XLVI, r. 1 of the CPC, 1908 to this Court to decide the following question: "1. Whether the notice No. F. No. M-309/ACIT/INVJ/2646 dt. 30th Dec., 1991 issued by the Asstt. CIT Investigation Circle and notice under S. 142 (1) and (2) of IT Act and all proceedings under ss. 147and 148 of IT Act are legal and with jurisdiction.

(2.) WHETHER the defendants/OPs have acted legally in withholding refund as alleged by the plaintiff, being withheld though due for refund? and

(3.) THE question then is- Whether the reference is maintainable?