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Showing contexts for: Tax Reforms in B.C. Paul vs Commissioner Of Income-Tax on 12 September, 1980Matching Fragments
31. It was lastly contended on behalf of the revenue that this court while refraining a question could not reopen an enquiry. The questions of fact or law were limited by the order of the Tribunal.
32. The revenue cited a decision of the Supreme Court in CIT v. Smt. Anusuya Devi [1968] 68 ITR 750.
33. On behalf of the revenue the following decisions were also cited.
34. CIT v. Turner Morrison & Co. Ltd. , Shankar Industries v. CIT , Reform Flour Mills (Pvt.) Ltd. v. CIT . It is not necessary to deal with the above decisions in detail.