1983 (10) TMI 273

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..... sent to the Prothonotary does not appear to have been received by him but we have been shown a copy of the same received by the department from the concerned Income Tax Officer. Under the circumstances we may proceed in the absence of the assessee as it would appear that the question referred to us will have to be answered in the assessee's favour. 2. The question referred to us by the Tri .....

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..... e Commissioner Mr. Joshi has drawn our attention to the decision of this High Court in CIT v. M/s. E. H. Kathawala Co. (1982) 135 ITR 384 (Bom). We had noted in the said decision that the Allahabad decision had been subsequently confirmed by the Supreme Court in CIT (Central), New Delhi v. Bijli Cotton Mills (P) Ltd. . 5. The question referred to us may be answered in accordance with our earl .....

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