S.C : Rajiv Nanda, Ms. A. Subhashini, S.K. Dwivedi & Ms. Sushma Suri, for the Appellant : T.L.V. Iyer with K. Maruthi Rao, Ms. K. Radha & G. Prabhakar, for the Respondents

Supreme Court of India

CIT vs. Kumari K. Anita Reddy & Ors.

Sections 2(1A), 2(14)(iii)

S.P. Bharucha & D.P. Mohapatra, JJ.

Civil Appeal Nos. 8036 to 8039 of 1995

15th November, 2000

Counsel Appeared

Rajiv Nanda, Ms. A. Subhashini, S.K. Dwivedi & Ms. Sushma Suri, for the Appellant : T.L.V. Iyer with K. Maruthi Rao, Ms. K. Radha & G. Prabhakar, for the Respondents

ORDER

BY THE COURT :

Having heard learned counsel, we are of the view that the judgment of this Court by a Bench of two learned Judges in Union of India vs. S. Muthyam Reddy (1999) 156 CTR (SC) 361 : 1999 (7) SCC 545, requires consideration by a larger Bench.

The civil appeals shall be placed before a Bench of three learned Judges.

Decision in favour of Matter referred to larger Bench.

[Citation : 247 ITR 94]

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