Full Judgment Text & Judicial Ruling

Court Name: Supreme Court of India Judge(s): B. P. Jeevan Reddy, S. B. Majmudar Title: ASSAM FOREST PRODUCTS (P.) LTD. vs COMMISSIONER OF INCOME-TAX Case No.: Civil Appeal No, 705 of 1977 Income Tax Reference No,36 of 1974 Date of Judgment:1994-11-30 Reported As: 1995 PTD 1188 [211 I T R 447] Result: Appeal dismissed

JUDGMENT

JUDGMENT ' In view of the decision of this Court in Phool Chand Bajrang Lal v. ITO (1993) 203 ITR 456, the plea raised herein by the assessee does not merit consideration. In view of the said decision, question No,1 has necessarily to be answered against the assessee and in favour of the Revenue. We order accordingly. So far as question No,2 is concerned, since it is merely an order of remand, it cannot be said to constitute a question of law which merits consideration by us. The appeal is accordingly dismissed. No costs.

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