1996 (8) TMI 4

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...., Advocate, represented the petitioner. Learned senior standing counsel for income-tax cases Mr. S.V. Subramaniam represented that the writ petition has been filed for a mandamus directing the respondents to refund a sum of Rs.1,90,186 stated to be the due with future interest as per the provisions of sections 240 and 244 of the Income tax Act, 1961. The case of the writ petitioner is that the ref....

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....ions of law also were referred. Accordingly, the Income-tax Appellate Tribunal stated a case to this court which came to be numbered as T.C. No.1117 of 1984 (CIT v. K.T.M.S. Mohamood [1997] 228 ITR 113) on the file of this court and this court by a judgment dated August 8, 1996, has not accepted the views of the Tribunal that the addition should be deleted and answered the questions arising in the....