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Petitioner: COMMISSIONER OF INCOME-TAX VS Respondent: NOVELTY JEWELLERS
Court Name: Supreme Court of India Judge(s): S. P. Bharucha, I. Y. K. Sabharwal Title: COMMISSIONER OF INCOME-TAX vs NOVELTY JEWELLERS Case No.: Civil Appeal No.1777 of 2001 Date of Judgment:2001-03-12 Reported As: 2002 PTD 521 Result: N/A
Judgment ORDER Delay condoned. . We are of the view that the questions of law do arise, but we entirely agree that the questions could have been better drafted. We think, therefore, that the order under challenge should be set aside and the Tribunal directed to refer to the High Court for its consideration a question or questions reframed to bring out the precise point of law involved, after drafting an appropriate statement of case. For the purposes of reframing the questions, the Tribunal shall give notice to both the parties. The civil appeal is allowed accordingly. No order as to costs