Commissioner Of Income-Tax vs Mohan Meakin Breweries Ltd.
1987 Latest Caselaw 230 Del

Citation : 1987 Latest Caselaw 230 Del
Judgement Date : 8 April, 1987

Delhi High Court

Commissioner Of Income-Tax vs Mohan Meakin Breweries Ltd. on 8 April, 1987

Equivalent citations: 1988 172 ITR 436 Delhi

Author: S Ranganathan

Bench: H Goel, S Ranganathan

JUDGMENT

S. Ranganathan, J.

1. The order of the Tribunal clearly gives rise to a question of law. We, therefore, direct the Tribunal to state a case and refer the following question for the decision of this court : "Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was correct in law in admitting the fresh ground of appeal purporting to be an additional ground filed by the assessed claiming deduction of Rs. 2,24,748 in respect of expenses on food, refreshment, etc. ?"

2. The income-tax case is disposed of. There will be no order as to costs.

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