Dr. Devi Prasad Pal, Dinesh Vyas, P.H. Parekh, B.N. Aggarwal, A.S. Rao, Ravinder Narain, S. Ganesh, A.K. Verma, Amrita Mitra, Ms. Priya Hingorani, S. Sukumaran, Ms. Amrita Mitra, Ms. S.Bagga, Krishan Kumar, Bhaskar Pradhan, Ms. Poonam Madan, Ms. Gauri Advani, S. Pathak, B. Lal, B.P. Aggarwal, Ms. Geetanjali Mohan, P.K. Mukherjee and S.C. Patel for the Petitioners.
C. Manchanda, B.B. Ahuja, Manoj Arora, S. Rajappa and Ms. A. Subhashini for the Respondents.
The Judgment of the Court was delivered by RANGANATHAN, J. The seeds of the present companytroversy were sown as early as in 1946.
It is also a curious companyincidence that the 1980 Act effected two amendments in the 1961 Act with retrospective effect and the validity of both these provisions have been challenged before the companyrts.
The assessee appealed to Commissioner of Income tax Appeals who disallowed the claim.
ORIGINAL JURISDICTION Writ Petition No.
90 of 1981 etc.
