1985 (2) TMI 5

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..... Supreme Court against a judgment of this court in CIT v. Assam Oil Co. Ltd. [1982] 133 ITR 204. Learned advocate for the assessee has submitted that the following two substantial questions of general importance arise from the judgment : " (a) Whether a decision of a High Court can constitute information within the meaning of section 147(b) of the Income-tax Act, 1961, when the same is subsequentl .....

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..... Mad); (e) New Kaiser-I-Hind Spinning & Weaving Co. Ltd. (In liquidation) v. CIT [1977] 107 ITR 760 (Bom) and (f) R. Kuppuswamy Mudaliar & Sons v. Board of Revenue (Commercial Taxes) [1980] 45 STC 152 (Mad). The pronouncements in the above decisions do not appear to be uniform. We certify that this is a fit case for appeal to the Supreme Court. Let a certificate be issued accordingly and let the .....

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