1970 (4) TMI 26

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....facts which gave rise to Civil Appeal No. 2184 of 1966: Madhowji Dharamshi Mfg. Co. Ltd. v. Commissioner of Income-tax, Bombay. Shapurji Broacha Mills Ltd.-hereinafter called 'the assessee'-was another flourishing concern. Till October 7, 1946, the assessee was managed by the Provident Investment Company Ltd. The shares of the assessee were taken over by the Dalmia Investment Company Ltd. By agr....

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....llowed by the Income-tax Officer. That order was confirmed by the Appellate Assistant Commissioner and by the Income-tax Appellate Tribunal. An application under section 66(1) for raising questions of law and for submitting a statement of the case was rejected by the Tribunal, and the High Court of Bombay declined to call for a statement of the case. The facts in this case leave no room for doub....