- (1.) Heard learned counsel on both sides. Leave granted.
(2.) This civil appeal filed by the assessee concerns asst. yr. 1994-95.
(3.) Following the order passed by this Court on 18th Sept., 2012, in the case of Sandw Manganese & Iron Ores Ltd. vs. CIT, 2012 253 CTR 6 (Civil Appeal Nos. 4666-4675 of 2005), this civil appeal is also remitted to the Tribunal for de novo consideration.;