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The Commissioner Of Income Tax & Another v. O.N.G.C. As Representative Of Mr. Lakei Serguei - INCOME TAX APPEAL No. 106 of 1999  RD-AH 12439 (27 July 2006)
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.
VKS/ ITA 106/99
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