THE COMMISSIONER OF INCOME TAX DELHI-IV vs. M/S D.C.M. LTD.
No AI summary yet for this case.
----------- 24.09.2002
Heard. Admit. The following question is framed for adjudication. "Whether the Tribunal was right in holding that there was no transfer within the meaning of S.32 A(5) of the Act under the Scheme of Arrangement of the assessee company and, therefore, the Assessing Officer erred in withdrawing the investment allowance granted earlier under Section 155 (4A) of the Act"?
The appellant shall file within three months ten copies of the cyclostyled paper books, containing all documents on which reliance was placed before the Tribunal, including any order/orders, either in the case of the assessee itself or in case of any other assessee, which has been followed by the Tribunal. The appeal be listed for hearing in the regular course.
D.K. JAIN, J
SHARDA AGGARWAL, J SEPTEMBER 24, 2002 ps