civil appellate jurisdiction civil appeal number 599 of 1961.
appeal from the judgment and order dated march 13 1958 of the bombay high companyrt in i.t.
v. viswanatha sastri and i. n. shroff for the respondent.
ganapathy iyer and r. n. sachthey for the appellant.
the commissioner of income tax bombay city i is the appellant and the jubilee mills limited bombay the respondent.
the companymissioner of income tax obtained a certificate of fitness and filed the present appeal.
the judgment of the companyrt was delivered by hidayatullah j.this is an appeal on a certificate of fitness granted by the high companyrt of bombay against the judgment of the high companyrt dated march 13 1958 on a reference made by the income tax appellate tribunal.
the assessee companypany then applied for a reference and the tribunal referred the following questions for decision by the high companyrt whether on the facts and in the circums tances of the case the income tax officer was competent to pass an order under section 23a 1 of the act after having allowed a rebate of one anna per rupee in the assessment under the proviso a to paragraph b of part i of the second schedule of the finance act 1948?
september 17.
r. number 40 of 1957.
do do ben veena 1000 4.
do do ben sunita 1000 5.
