1971 (8) TMI 21

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.... is whether the High Court was justified in rejecting the application of the department to call for a statement of case from the Tribunal along with the question of law : " Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the provision in respect of additional super-tax under section 23A of the Indian Income-tax Act, 1922/section 104 of the I....

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....anco Indian Pharmaceutical Pvt. Ltd. To both these companies, section 23A of the Indian Income-tax Act, 1922, or its corresponding provision in the 1961 Act could be applied if the conditions prescribed therein are satisfied. It was found by the Tribunal that the provision was applied during the assessment year 1961-62. For the assessment year 1960-61 tax under section 23A was paid under a settlem....