M/S GEMS & JEWELS vs. ASST COMMR. OF INCOME TAX
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----------- 10.12.2002
CM.154/2002 Allowed, subject to just exceptions. Having heard learned counsel for the parties, we are of the view that the order of the Tribunal does involve a substantial question of law. Admit. The following question is framed for adjudication: "Whether Rule 9B of the Income Tax Rules 1962 is applicable to the reissue of rights in old films?"
The appellant shall file within three months ten copies of the cyclostyled paper books, containing all documents on which reliance was placed by both the parties before the Tribunal. The appeal be listed for hearing in the regular course. CM.153/2002 There is no ground to stay the operation of the impugned order. Dismissed.
D.K. JAIN, J
MAHMOOD ALI KHAN, J DECEMBER 10, 2002 'ss'