Supreme Court of India
Commissioner Of Income-Tax vs Panama Chemicals Works on 15 September, 2000
Equivalent citations: [2001]250ITR661(SC), (2003)9SCC181
Bench: B.N. Kirpal, Ruma Pal
ORDER
1. Delay condoned.
2. Special leave granted.
3. After hearing learned counsel for the appellant, we are of the opinion that a question of law did arise. We, therefore, direct the Tribunal to state the case and refer the following question of law to the High Court (see [2000] 245 ITR 684, 685):
"Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that the claim of the assessee under Section 80I is justified even if he had not filed the audit report in Form No. 10CCB along with a return of income ?"
4. The appeals are disposed of.