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THE COMMISSIONER OF INCOME TAX & ANOTHER versus O.N.G.C. AS REPRESENTATIVE OF MR. ADAMD VITCH GUENNADI

High Court of Judicature at Allahabad

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The Commissioner Of Income Tax & Another v. O.N.G.C. As Representative Of Mr. Adamd Vitch Guennadi - INCOME TAX APPEAL No. 107 of 1999 [2006] RD-AH 12437 (27 July 2006)

 

This is an UNCERTIFIED copy for information/reference. For authentic copy please refer to certified copy only. In case of any mistake, please bring it to the notice of Joint Registrar(Copying).

HIGH COURT OF JUDICATURE OF ALLAHABAD

Hon'ble R.K. Agrawal, J.

Hon'ble Vikram Nath, J.

We have heard Shri A.N. Mahajan, learned Standing Counsel on behalf of the revenue and Rishi Raj Kapoor on behalf of the respondent assessee.

We find that question no. 1 raised in the present application has been held to be a question of law by this Court in the case of Commissioner of Income Tax Vs. Subhash Chand Goyal reported in 2001 Vol 251 ITR  728. The decision is inter parties and, therefore, we partly allow this application filed by the Revenue and direct the Income Tax Appellate Tribunal to draw up a statement of the case and to refer the question no. 1 for opinion of this Court.

27.7.2006

VKS/ ITA 107/99


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Reproduced in accordance with s52(q) of the Copyright Act 1957 (India) from judis.nic.in, indiacode.nic.in and other Indian High Court Websites

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