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1991 (4) TMI 83

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....a contractor who had supplied electric poles to the Kerala State Electricity Board in the course of about five years. In arbitration proceedings, he was awarded an amount of Rs. 6,08,578 by an award dated November 17, 1977. According to the assessee, this related to electric poles supplied during the accounting years corresponding to the assessment years 1974-75 to 1978-79. He had, therefore, appo....

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....d question of law having been dismissed, the petitioner-assessee has filed this application for compelling reference of certain questions of law stated to arise out of the order of the Tribunal. We do not find any question of law arising for decision in this case. Admittedly, the entire amount of Rs. 6,08,578 was received during the accounting year relevant to assessment year 1978-79. This was ....