1990 (7) TMI 27

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..... of the Income-tax Act, 1961, for directing the Income-tax Appellate Tribunal to state the case and refer to this court a question for determination which is set out in the application. It is an accepted position that as far as this court is concerned, the question has been decided in favour of the assessee by a decision of this court in CIT v. Century Spg. and Mfg. Co. Ltd. [1978] 111 ITR 6. In t .....

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..... ion of another Division Bench of this court (S. K. Desai and V. S. Kotwal JJ.) dated October 4, 1988, in Income-tax Application No. 1 of 1985 (Kewalramani Bros. v. CIT [1991] 189 ITR 90 where the Division Bench made the rule absolute in a case where a decision of the Allahabad High Court which had been followed by our High Court was under appeal before the Supreme Court. It appears that our earlie .....

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