1991 (1) TMI 2 - SCH - Income Tax

In view of the decision of this court in Lohia Machines Ltd. v. Union of India the assessee-respondent is not entitled to the refund which has been granted by the High Court u/r 19A(3)

Summary

The Supreme Court allowed the appeal, setting aside the High Court's order granting a refund to the assessee-respondent based on the decision in Lohia Machines Ltd. v. Union of India [1985] 152 ITR 308. The writ petition was dismissed, and there was no order as to costs.