1983 (9) TMI 131

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....f the Tribunal in ITA No. 1482 (Del) 82: "Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that the provisions of section 41 (1) were not attracted?" Since, in our opinion, no question of law arises we decline to State of case. We record our reasons below for the same. 2. The assessee had received a refund of Rs. 21, 360 on account o....

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....er (A) did not agree with him but the Tribunal did and deleted the addition holding that the department was not entitled to tax this amount u/s 41(1) till the assessee succeeds in successfully challenging the Ordinance or validity of the Act in courts. 4. The question now is whether a question of law arises? The Punjab & Haryana High Court has held in the case of CIT vs. Punjab Oil Mills 1975 C....