1994 (12) TMI 2

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s is one of the rare cases concerning breach of procedural fairness on the part of the Income-tax Appellate Tribunal, Hyderabad, the second respondent herein. The petitioner is a registered firm dealing in liquors. The question was whether certain income-tax deductions were admissible or not. Before the Division Bench of the Income-tax Appellate Tribunal, consisting of two members, namely, Sri K. ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the Special Bench in I. T. A. No. 89/Hyd. of 1987, dated May 3, 1990, covers both the items. On the question concerning Rs. 3,50,644, the order of the Special Bench went in favour of the assessee, and, as regards the item concerning Rs. 13,58,390, the decision went in favour of the Department. After perusing the reference order of the Division Bench and the order of the Special Bench, we are co....