Appeals from the judgment and order dated August 22, 1967 of the Calcutta High Court in Income tax Reference Nos.
Thereafter the assessee went up in appeal to the Appellate Assistant Commissioner of Wealth tax.
As against that order, the Department went up in appeal to the Income tax Appellate Tribunal.
CIVIL APPELLATE JURISDICTION Civil Appeals Nos.
C. Chagla and D. N. Mukherjee, for the appellant in both the appeals .
Sen, A. N. Kirpal, R. N. Sachthey and B. D. Sharma, for the respondent in both the appeals .
250 and 325 of 1963.
That decision has become final.
Following the decision of this Court in Commissioner of Wealth tax v. Ramaraju Surgical Cotton Mills Ltd.,1 the High Court answered the second question against the Revenue.
1656 and 1657 of 1968.
