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1 - 10 of 15 (0.68 seconds)Commissioner Of Income-Tax vs Gorelal Dubey on 24 April, 1996
4.3. Out attention was also invited to the order dt. 7th March, 2000, of the Delhi High Court in Civil Writ Petition No. 7163 of 1999. It was submitted by the learned authorised representative that although the said writ petition was dismissed by the High Court but there was no dispute over the fact that the reason for dismissal of the said writ petition was that while looking at the aspect of the maintainability of the writ petition it was held to be a contractual obligation involving no public element and that this was strictly in the realm of contract,
4.4. On the applicability of the decision of the Madhya Pradesh High Court in the case of CIT v. Gorelal Dubey (supra) it was submitted that their Lordships of the M.P. High Court had followed the decision of the apex Court in the case of India Cement v. CIT (1991) 188 ITR 690 (SC). The issue being different as such, it does not advance the case of the Revenue.