2014 (1) TMI 496

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.... For the Appellatn Mr. Rajesh Katoch, Advocate For the respondent : Mr. Sanjay Bansal, Senior Advocate with Ms. Kriteka, Advocate JUDGEMENT Rajive Bhalla, J (Oral) By way of this order, we shall dispose of Income Tax Reference No.124 of 1997, Income Tax Appeal No.50 of 2004 and Income Tax Reference No.90 of 1997, all titled "The Commissioner of Income Tax (Central), Ludhiana Versus M/s Nahar I....

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....aw in holding that provisions of section 80-I(8) 80-I(9) are not applicable in this case?" As regards this question, a similar question was decided by the Tribunal with respect to assessment year 1992-93 in favour of the assesse on the basis of its earlier orders passed for assessment years 1989-90, 1990-91 and 1991-92. With respect to orders relating to assessment year 1989-90, a reference, ITR ....