ASSISTANT COMMISSIONER OF INCOME TAX Vs. TECHNOTIVE EASTERN PVT. LTD.

JUDGEMENT

(1.) Heard Mr. U. Bhuyaa, learned counsel for the appellant and also Dr. A.K. Saraf, learned senior counsel for the respondent.

(2.) This appeal has been preferred for decision on the following questions of law : -

(3.) During the course of argument it transpired that the aforesaid two questions came up for consideration of this Court in ITA 15/2001 and this court by judgment and order dated 13.12.2001 disposed of the matter with the following observations : -