Supreme Court · 2000 INSC 373 · Decided 3 August 2000

Commissioner of Income Tax, Jabalpur v. MIS. Durga Engineering and Foundry Works

Court
Supreme Court of India
Citation
2000 INSC 373 · [2000] SUPP. 2 S.C.R. 135
Case number
CIVIL APPEAL No. 4089/1998
Decided
3 August 2000
Bench
S.P. BHARUCHA, U.C. BANERJEE, N. SANTOSH HEGDE (3-judge bench)
Outcome
Appeal(s) allowed
Case type
Civil
Acts & sections cited
Income Tax Act Section 254(2), 256, 68, 256(2)

Headnote

B Income Tax Act, 1961 : Ss. 254(2) and 256-Income return filed by assessee firm-Assessing Officer making additions to the income treating certain amount as unexplained cash credits-Assessment upheld by Commissioner in appeal-Assessee 's appeal allowed by Income Tax Appellate Tribunal and party sought any re.ference-Assessee filed b~fore Tribunal an application seeking rectification of its order­ Application allowed-Tribunal directed to delete the additions made by Assessing Officer-Revenue filed an application seeking reference on two questions-Tribunal declining to

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