2001 (7) TMI 9

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....Civil Appeals Nos 413 of 2001. - -<br>Income Tax<br>B. N. Kirpal and N. Santosh Hegde JJ. For the Appellant : Ms. A. Subhashini and B. V. B. Das, Advocates For the Respondent : V. Ramachandran, ....

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....ction had allowed the application under section 256(2) of the Income-tax Act, 1961. We, therefore, allow this appeal, set aside the judgment of the High Court and direct the Tribunal to state the c....