Full Judgment Text
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PETITIONER:
M/S. JONAS WOODHEAD & SONS (INDIA) LTD. MADRAS
Vs.
RESPONDENT:
THE COMMISSIONER OF INCOME-TAX, TAMIL NADU III, MADRAS
DATE OF JUDGMENT: 11/02/1997
BENCH:
S.C. AGRAWAL, G.B. PATTANAIK
ACT:
HEADNOTE:
JUDGMENT:
J U D G M E N T
G.B. PATTANAIK, J.
The question referred to the High Court by the Income-
tax Tribunal under Section 256(1) of the Income Tax Act and
answered by the High Court in favour of the revenue and
against the assessee relates to the assessment years 1969-
70, 1970-71 and 1970-71 and 1971-72 and the identical matter
was the subject matter of Civil Appeal Nos. 1575-76 of 1980
in relation to two earlier assessment years 1968-69 and
1969-70. In view of our decision in Civil Appeal Nos. 1575-
76 of 1980 these appeals are dismissed but in the
circumstances without any order as to costs.