1997 (4) TMI 10

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....f Gujarat (see [1982] 136 ITR 881, 883) : " Whether the Tribunal was justified in law in holding that the land in question bearing final Plot No. 522-C sold by the assessee was not agricultural land and that the excess of Rs. 10,65,243 was liable to be taxed as capital gains even when the plot in question at the time of its sale was entered in the Government revenue records as agricultural land....

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.... are of the view that in all income-tax and allied tax matters which come up before this court, it is essential for the appellant or the petitioner, as the case may be, to file the order rendered by the Appellate Tribunal in the appeal and also the statement of the case in cases where such a statement of the case is drawn up. If the decision is rendered by this court without looking into such docu....