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2001 (8) TMI 1405

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....<br>IT REFERENCE NO. 208 OF 1983 - -<br>Income Tax<br>ARIJIT PASAYAT, CJ. AND D.K. JAIN, JJ. R.C. Pandey and Ms. Prem Lata Bansal for the Respondent. ORDER 1. At the instance of the assessee,....

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....ection 68 of the Income-tax Act, 1961?" 2. Factual aspects need not be noted in detail in view of the fact that question involved has been adjudicated by a Full Bench of this Court in CIT v. Sophia....