2000 (11) TMI 10

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... K. Dwivedi and Ms. Sushma Suri, Advocates) For the Respondent : Manmohan , Ms. Bina Gupta , Ms. Vanita Bhargava and Mrs. Rakhi Ray, Advocates ORDER The assessment years here involved are 1984-85 and 1985-86. Until the introduction of section 11(4A) into the Income-tax Act, 1961, on April 1, 1984, the case of the assessee was governed by the decision of this court in its own case (CIT v.....