2001 (3) TMI 113

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ort, 'the Act'). 2. When the matter was placed for admission, we pointed out to learned counsel for the petitioner that this High Court does not have jurisdiction to deal with the matter, in view of the decision of this Court in Seth Banarsi Dass Gupta v. Commissioner of Income Tax (Central) [1978 (113) ITR 817]. In the said case, white dealing with the scope of entertaining reference under the I....