C.I.T. GUJARAT v. ELECON ENGINEERING CO. LTD

Citation: [1987] 3 S.C.R. 588

Court: Supreme Court of India

Bench: R.S. PATHAK, RANGANATH MISRA

Case summary

The High Court is • right in saying that the dispute has to be resolved by referring to sub-rules (1), (3), (5) and (6) of Rule 19. The appeal by the assessee to the Appellate Assistant Commissioner was dismissed.

Judgment text

The High Court is • right in saying that the dispute has to be resolved by referring to sub-rules (1), (3), (5) and (6) of Rule 19. The appeal by the assessee to the Appellate Assistant Commissioner was dismissed.