1971 (4) TMI 3

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....s summarily dismissed by a Division Bench of the Delhi High Court. While dismissing the writ petition the learned judges gave a speaking order. Against that decision this appeal has been brought by certificate. After some discussion the counsel for the appellant sought the permission of the court to withdraw the writ petition in the peculiar circumstances of the case. This writ petition is primari....

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....axing authorities, as it is for those authorities to determine as to the year in which the undertaking began to " manufacture or to produce articles " within the meaning of section 80J of the Income-tax Act, 1961. The communications sent by the Board and impugned in the writ petition are replies sent by the Board to the letters written by the appellant. They cannot bind the taxing authorities who ....