The Commissioner of Income Tax, Vidarbha, Nagpur v. M/S Jhunjhunwala Rolling Mills and Engg.Works
Case brief
What is this about?
The court heard Income-tax Applications filed by the Revenue under Section 256(2). Relying on a specific judicial instruction and a preceding judgment, the court held the applications lacked merit for calling statements of cases and dismissed them without costs. No costs awarded.
What did the court decide?
Applications dismissed; rule discharged; no costs awarded.