1969 (1) TMI 2

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....ma and B. D. Sharma, Advocates) For 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 A....