1971 (4) TMI 3

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..... - Dated:- 29-4-1971 - Judge(s) : A. N. GROVER., H. R. KHANNA. and K. S. HEGDE. JUDGMENT The judgment of the court was delivered by HEGDE J.--- The writ petition filed by the appellants was summarily dismissed by a Division Bench of the Delhi High Court. While dismissing the writ petition the learned judges gave a speaking order. Against that decision this appeal has been brought by c .....

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..... is not competent to give directions regarding the exercise of any judicial power by its subordinates. The opinions expressed in those communications pertain to the exercise of judicial powers by the taxing authorities, as it is for those authorities to determine as to the year in which the undertaking began to " manufacture or to produce articles " within the meaning of section 80J of the Income- .....

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