Your Digital Lawyer, Always on Duty
Initializing Secure Chambers
Petitioner: COMMISSIONER OF INCOME-TAX VS Respondent: DOONGAJI & CO.
Court Name: Supreme Court of India Judge(s): B. N. Kirpal, Syed Shah Mohammad Quadri Title: COMMISSIONER OF INCOME-TAX vs DOONGAJI & CO. Case No.: Civil Appeal No.2263 of 2000 Date of Judgment:2000-03-27 Reported As: 2002 PTD 512 Result: Appeal allowed
Judgment ORDER Special leave granted. We have heard counsel for the parties. Without expressing any opinion on the merits of the case, we direct the Tribunal to state the case and refer the following question of law to the High Court: "Whether, on the facts and in the circumstances of the case, the Tribunal was justified in treating the bottles used in liquor business as plant?" The appeal is allowed in the aforesaid terms. .