BARUNEI ROLLER FLOUR MILL (P) LTD. vs. COMMISSIONER OF INCOME TAX (APPEALS) 1

In the result, the award of the maximum uniform rate for the

Bench: DR. JUSTICE B.R.SARANGI (ACJ),MR. JUSTICE MURAHARI SRI RAMAN

108 / Paper book I) he points out, only pertained to i) determination of measurement ii) classification iii) rate of the land (iii) It is the Appellant’s case he contends, that the learned court’s jurisdiction under Section 18 is determined on the basis of the terms of the reference order issued under Section