1997 (4) TMI 67

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... A. K. MATHUR C. J.---All these seven similar matters have been referred to the Full Bench of this court on account of conflicting decisions of the main seat at Jabalpur and of the Indore Bench in the cases of CIT v. Sumermal Gopichand [1997] 226 ITR 456 (M. C. C. No. 564 of 1991, decided on 15-4-1996), (by main seat at Jabalpur) and CIT v. Shree Tea Co. [1997] 226 ITR 445 and CIT v. Satpal Vijay....