1997 (11) TMI 2

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..... and refer to the High Court the said question for decision - Civil Appeal No 7606 of 1997(Arising out of SLP (Civil) No 12397 of 1997). - - - Dated:- 7-11-1997 - S. P. BHARUCHA AND V. N. KHARE JJ. For the Petitioner : J. Ramamurthi, Senior Advocate (S. Rajappa , B. K. Prasad and Ms. E Renu George, Advocates) For the Assessee : None JUDGMENT Delay condoned. Special leave gr .....

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..... 3 and 4 were concerned, the High Court said that they were not required to be referred in the facts and circumstances of the case. What those facts and circumstances were, is not clear from the impugned order. Question No. 4 does raise an issue of law and the High Court ought to have called upon the Tribunal to refer this question to it for decision. Accordingly, the appeal is allowed. The ord .....

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