The appeals of the assessee are disposed of in the terms indicated as above
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
271D of Manjit Krishan Malhotra v. Pr.CIT the Income Tax Act, 1961. In support, he placed relianced on the following case laws: STATE OF MADHYA PRADESH & ANR. vs. G.S. DALL & FLOUR MILLS SUPREME COURT OF INDIA Sabyasachi Mukharji, C.J.I. & S. Ranganathan & K.N. Saikia, JJ. Civil Appeal Nos. 2211 of 1988 with 4720 to 4725 of 1990 19th September