1988 (12) TMI 94

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....6-12-1988<br>- - -<br>Income Tax<br>Judge(s)&nbsp; : T. D. SUGLA., S. P. BHARUCHA&nbsp; JUDGMENT The judgment of the court was delivered by T. D. SUGLA J. -This reference at the instance of the Rev....

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....sessment years 1970-71 and 1971-72 ?" Counsel are agreed that the issue herein is covered by the decision in the assessee's own case in CIT v. Bassein Electric Supply Co. Ltd. [1979] 118 ITR 884, and....