2003 (3) TMI 60

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....003<br>- - -<br>Income Tax<br>Judge(s)&nbsp; : M. KATJU., PRAKASH KRISHNA. JUDGMENT This is an application under section 256(2) of the Income-tax Act, 1961, in which the following question has been....

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.... attention to the decision of a Division Bench of this court in the case of CIT v. Brahma Swarup and Sons [2002] 253 ITR 604. This decision is distinguishable. In the present case the finding of fact ....