Additional Commissioner Of Income Tax, Gujarat, Ahmedabad v. Mohanbhai Pamabhai And Others

Additional Commissioner Of Income Tax, Gujarat, Ahmedabad v. Mohanbhai Pamabhai And Others

(Supreme Court Of India)

Civil Appeals Nos. 1856 to 1859 (NT) of 1973 with 1382-87 and 2338 of 1980 | 12-02-1987

1. Having regard to the view taken by this Court in Sunil Siddharthbhai v. CIT and Kartikeys V. Sarabhai v. CIT [(1985) 156 ITR 509 [LQ/SC/1985/307] : (1985) 4 SCC 519 [LQ/SC/1985/307] : 1986 SCC (Tax) 50] these appeals must be dismissed. Accordingly we dismiss these appeals. There is no order as to costs.

Advocate List
Bench
  • HON'BLE JUSTICE M. M. DUTT
  • HON'BLE JUSTICE R. S. PATHAK (CJI)
  • HON'BLE JUSTICE RANGANATH MISRA
Eq Citations
  • [1987] 165 ITR 166
  • (1987) SUPPL. SCC 704
  • LQ/SC/1987/166
Head Note

Income Tax — Appeal — Appeal by Revenue — Appeal dismissed following view taken by Supreme Court in two earlier cases