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[Cites 1, Cited by 4]

Supreme Court of India

M.P. Poddar (Huf) And Anr. vs Appropriate Authority And Ors. on 26 July, 2001

Equivalent citations: AIR2003SC4398, [2002]253ITR639(SC), AIR 2003 SUPREME COURT 4398, 2002 AIR SCW 2650, 2003 TAX. L. R. 110, (2002) 253 ITR 639, (2002) 173 CURTAXREP 251

Bench: S.P. Bharucha, Brijesh Kumar

ORDER

1. Learned counsel for the appellants fairly state that the issue involved in these appeals is covered against the appellants by reason of the judgment of this court in Ramesh Bhai J. Patel v. Union of India [2001] 247 ITR 182.

2. The civil appeals are accordingly dismissed.

3. No order as to costs.