1991 (10) TMI 3

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....Advocate (M. M. Kshatriya, Advocate) For the Respondent : Dr. V. Gauri Shankar, Senior Advocate (S. Rajappa and Ms. A. Subhashini, Advocates) ORDER Delay in filing Special Leave Petition No. 3792 of 1979 is condoned. The short point raised in this appeal at the instance of the assessee arises out of a reference made of the following question ([1980] 121 ITR 260, 261 ) : "Whether, on the fact....