COMMISSIONER OF INCOME TAX Vs. VARINDERA CONSTRUCTION CO.

JUDGEMENT

(1.) As per office report, file was not available on account of fire in the Court premises. The file has been reconstructed on the basis of paper book furnished by learned Counsel for the Appellant.

(2.) The matter has been placed before this bench in pursuance of order of reference dated October 5, 2010 to the following effect:

(3.) We have heard learned Counsel for the parties.