2008 (4) TMI 217

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..... iew of the law laid down in Hindustan Housing Board’s case and when decision of the co-assessee has attained finality, we are not inclined to ask the Tribunal to refer the aforesaid question of law to this HC - 15 of 1993 - - - Dated:- 28-4-2008 - SATISH KUMAR MITTAL and RAKESH KUMAR GARG JJ. Mr. Sanjeev Kaushik, Advocate, for the petitioner. JUDGMENT The judgment of the court was d .....

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..... r Jain. A perusal of the order of the Tribunal shows that it has taken the decision on the basis of its earlier decision in ITA No. 5223 (Del) 1990 in case of the co-assessee Jainender Kumar Jain for the assessment year 1976-77. In that order, by following the decision of the Supreme Court in the case of C.I.T. v. Hindustan Housing Board and Land Development Trust Ltd., 161 ITR 524, it was held t .....

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