High Court Of Punjab & Haryana
Jindal Brothers Rice Mills vs. CIT
Sections 32, 261
Gokul Chand Mital & S.S. Sodhi, JJ.
Supreme Court Appeal No. 1 of 1989
27th October, 1989
Sanjay Bansal, for the Assessee : Ashok Bhan with A.K. Mittal, for the Revenue
GOKAL CHAND MITAL, J.:
In our judgment dt. 14th March, 1989, CIT vs. Jindal Brothers Rice Mills (1989) 79 CTR (P&H) 235 : (1989) 179 ITR 470 (P & H) : TC29R.388, we recorded that an interesting and important question of law has arisen in this case. Moreover, there is a divergence of opinion among the High Courts as noticed by us in the aforesaid judgment.
2. Accordingly, we allow this application under s. 261 of the IT Act, 1961, and grant the requisite certificate certifying that it is a fit case for appeal to the Supreme Court of India.
[Citation : 182 ITR 133]