2000 (12) TMI 11

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..... case to the High Court and refer the above question of law for opinion of HC - Civil Appeals Nos 4158, 4159, 4160, 4161, 4162, 4163 and 4164 of 1994. - - - Dated:- 6-12-2000 - S. P. BHARUCHA, N. SANTOSH HEGDE AND Y. K. SABHARWAL JJ. For the Appellant : S. Ganesh , Rajiv Nanda , S. K. Dwivedi , T. C. Sharma , S. W. A. Quadri and Ms. Sushma Suri, Advocates For the Respondent : L. Nages .....

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..... is, therefore, clear that a question of law does arise which requires the consideration of the High Court, in the light of the judgment of this court in the case of Bihari Lal Jaiswal [1996] 217 ITR 746. The civil appeals are allowed. The order under appeal is set a side. The Tribunal shall refer to the High Court the question aforestated, having drawn up a statement of case. No order as to .....

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