“Section 66(5)”

KHANDELWAL SOYA INDUSTRIES LIMITED ,RAMPUR vs. ACIT(CENTERAL), BAREILLY

In the result, appeal of the assessee is partly allowed in the\nterms indicated hereinbefore

sent to the Income-tax Appellate Tribunal\nunder the seal of the court and the signature of the Registrar as required\nby section 66(5) of the Income-tax Act. We further direct that the assessee\nshall pay to the Commissioner of Income-tax his costs of the reference,\nwhich