2020 (3) TMI 182

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..... on on the basis of the exposition of this Court in particular in Jai Bhagwan Oil Flour Mills vs. Union of India Ors. [ 2009 (5) TMI 630 - SUPREME COURT] . Admittedly, this decision is accepted by the Department and no appeal is preferred against the same. - Decided in favour of the assessee - CIVIL APPEAL NO(S).2899-2902/2011 - - - Dated:- 30-1-2020 - HON'BLE MR. JUSTICE A.M. KHANWI .....

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..... ee, the High Court in Income Tax Appeal No.6/2014 for the subsequent assessment year 2001-2002 has answered the question on the basis of the exposition of this Court in particular in Jai Bhagwan Oil Flour Mills vs. Union of India Ors. reported in (2009) 14 SCC 63. Admittedly, this decision is accepted by the Department and no appeal is preferred against the same. 5. The principle stat .....

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