S.C :No question of law was required to be referred albeit for reasons other than the reason expressed by the High Court

Supreme Court Of India

CIT vs. Sharwan Kumar Agarwal

Section 43(5), 256(2)

Mrs. Ruma Pal, Dr. Arijit Pasayat & C.K. Thakker, JJ.

Civil Appeal No. 3618 of 2003

8th February, 2005

Counsel Appeared

Mohan Parasaran with Preetish Kapoor, Gaurav Dhingra, Nitish Rana, K.K. Senthilvelan & B.V. Balram Das, for the Appellant : B.B. Ahuja with S. Rajappa, for the Respondent

ORDER

By the court :

We agree with the High Court that no question of law was required to be referred albeit for reasons other than the reason expressed by the High Court. The appeal is accordingly dismissed.

[Citation : 292 ITR 3]