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PETITIONER: M/S. JONAS WOODHEAD & SONS (INDIA) LTD. MADRAS

       Vs.

RESPONDENT: THE COMMISSIONER OF INCOME-TAX, TAMIL NADU III, MADRAS

DATE OF JUDGMENT:       11/02/1997

BENCH: S.C. AGRAWAL, G.B. PATTANAIK

ACT:

HEADNOTE:

JUDGMENT:                       J U D G M E N T      G.B. PATTANAIK, J.      The question  referred to the High Court by the Income- tax Tribunal  under Section 256(1) of the Income Tax Act and answered by  the High  Court in  favour of  the revenue  and against the  assessee relates  to the assessment years 1969- 70, 1970-71 and 1970-71 and 1971-72 and the identical matter was the  subject matter of Civil Appeal Nos. 1575-76 of 1980 in relation  to two  earlier assessment  years  1968-69  and 1969-70. In  view of our decision in Civil Appeal Nos. 1575- 76  of   1980  these   appeals  are  dismissed  but  in  the circumstances without any order as to costs.