1969 (1) TMI 2

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r the Respondent : Sardar Bahadur , Vishnu B. Saharya and Miss. Yougindra Khushalani, Advocates JUDGMENT SHAH J.-- The question referred to the Tribunal is covered by the judgment of this court in M. M. Parikh, Income-tax Officer v. Navanagar Transport and Industries Ltd. This court held that an order passed under section 23A of the Indian Income-tax Act, 1922, after it was amended by the Fina....