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Petitioner: COMMISSIONER OF INCOME-TAX VS Respondent: K.T. DOCTOR
Court Name: Supreme Court of India Judge(s): K. S. Paripoornan, B. P. Jeevan Reddy Title: COMMISSIONER OF INCOME-TAX vs K.T. DOCTOR Case No.: Civil Appeals Nos.2361 and 2362 of 1980 Date of Judgment:1997-02-18 Reported As: 1998 PTD 2678 Result: Appeals dismissed
Judgment ORDER ' We find that there is no discussion about the plea of device in the judgment of the Tribunal, though, it is true, that, the appeals before the Tribunal were by the assessee. We also find that even in the judgment of the High Court, this aspect does not seem to have been argued or dealt with. In the circumstances, it is not possible for. Us to examine the theory of device. These appeals are dismissed accordingly. No costs.