M/S PANCHSHEEL TEXTILE MANFAC. & TRAD. vs. C I T AND ANR.

Bench: MRS. JUSTICE LISA GILL,MRS. JUSTICE SUDEEPTI SHARMA

147 before Ist day of April, 2001. In t ear 98-99 was completed on 19.3 all applicable, could not be invo ver, as held earlier, the assesse e exempted dividend income un es.' As such, the aid of section 1 r view is unnecessary. 00 and 2000-01, the assessee ell as dividend income. The AO in assessment year