1995 (1) TMI 20

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d the order of the Tribunal and considering the relevant facts and the principles of law, we are persuaded to refrain from making any order to provide the answer to the questions referred to us. How, in a given case, necessary information for invoking section 147(b) of the Income-tax Act, 1961, is applied has been settled by now by authoritative pronouncements of the Supreme Court and it is conced....