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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.

Advocates List

For

For Petitioner
  • Shekhar Naphade
  • Mahesh Agrawal
  • Tarun Dua
For Respondent
  • S. Vani
  • B. Sunita Rao
  • Sushil Kumar Pathak

Bench List

HON'BLE JUSTICE M. M. DUTT

HON'BLE JUSTICE R. S. PATHAK (CJI)

HON'BLE JUSTICE RANGANATH MISRA

Eq Citation

[1987] 165 ITR 166

(1987) SUPPL. SCC 704

LQ/SC/1987/166

HeadNote

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