Supreme Court of India
C.I.T., Pune vs Sandvik Asia Ltd. on 11 November, 1983
Equivalent citations: [1984]145ITR733(SC), 1984(SUPP)SCC593, AIRONLINE 1983 SC 34
Author: P.N. Bhagwati
Bench: P.N. Bhagwati, V. Balakrishnan Eradi
ORDER P.N. Bhagwati, J.
1. This is a matter where, in our opinion, the four questions arising out of the order of the Tribunal which are set out in the judgment of the High Court dated 6th September, 1979, should have been referred to the High Court for its opinion. We accordingly allow the appeal, set aside the judgment of the High Court and direct that these four questions will be referred by the Tribunal to the High Court together with a statement of case under Section 256(2) of the I.T. Act, 1961.