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

247 (para - 6 and 7) relied upon by the respondents, wherein it was held that it is the duty of the Collector to send full information to the court, it is submitted that in the said case, as revealed by the facts in para 1, 3 and 5 there was an omission on the part of the Collector to refer