1983 (10) TMI 39

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..... asis. In the first place, it is beyond time by five days, although the praecipe signed by the Advocate for the Central Government states that it is within time. No explanation is furnished for the delay nor is consideration of delay sought. On this ground itself the review application deserves to be rejected in limine. What is more fatal, however, is that we find that the review application is t .....

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..... he views of three reputed authors, nothing further has been brought to our attention in the review application or during the course of arguments. We have gone through the three passages set out in paragraph 3 of the review application. It is true that read by themselves they contain sentences which support the stand of the Revenue. However, during the course of the arguments in the income-tax refe .....

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..... ench. No such provision is brought to our attention. Counsel for the Revenue referred us to the definition of " written down value " to be found in section 43(6) of the Income-tax Act, 1961. In our opinion, the definition of " written down value " applicable in the instant case would be the one provided for in clause (a) of section 43(6), which is the actual cost of the dies to the assessee. On .....

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