1996 (12) TMI 8

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..... ns to the Court itself - hence appeal is maintainable - - - - - Dated:- 13-12-1996 - S. P. BHARUCHA. and S. C. SEN. JUDGMENT The judgment of the court was delivered by S. P. BHARUCHA J.--- Delay condoned. Special leave granted. The Revenue sought the reference of the following two questions: "(1) Whether, on the facts and in the circumstances of the case, the Tribunal was right .....

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..... dent but he has not chosen to appear. The notice stated that the matter might be disposed of at the special leave petition stage in view of the judgment of this court dated January 23, 1996, in TRC No. 11 of 1983, CIT v. Shri Arbuda Mills Ltd. [1998] 231 ITR 50. That judgment covers the two questions that were sought to be raised. They were questions of law and the High Court ought to have calle .....

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