Law:

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CASE REVIEW The of the Karnataka High Court in Second ITO v. Stumpp Schuele and Somappa (P.) Ltd. [1977] 106 ITR 399 affirmed. Note : The decision is in favour of the assessee. CASE REFERRED TO Addl. CIT v. Bimetal Bearings Ltd. [1977] 110 ITR 131 (Mad.), Commissioner of Surtax v. Ballarpur Industries Ltd. [1979] 116 ITR 528 (Bom.), CIT v. Dalmia Cement (Bharat ) Ltd. [1980] 126 ITR 736 (Delhi), CIT v. Premier Cotton Spinning Mills Ltd. [1981] 128 ITR 694 (Ker.), CIT v. Schrader Scovill Duncan Ltd. [1981] 132 ITR 822 (Cal.), CIT v. Alembic Chemical Works Co. Ltd. [1982] 133 ITR 578 (Guj.), Siemens India Ltd. v. K. Subramanian, ITO [1983] 143 ITR 120 (Bom.), K. Subramanian v. Siemens India Ltd. [1988]173 ITR 136 (Bom.), CIT v. J.K. Synthetics Ltd. [1983] 143 ITR 396 (All.), CIT v. Indian Detonators Ltd. [1983] 143 ITR 547 (AP), CITv. Oswal Woollen Mills Ltd. [1989] 178 ITR 635 (Punj. & Har.); CIT v. Avery Cycle Industries (P.) Ltd. [1989] 178 ITR 173 (Punj. & Har.) and CIT v. Century Spg. & Mfg. Co. Ltd. [1978] 111 ITR 6 (Bom.). Dr. V. Gauri Shanker, S. Rajappa and Ms. A. Subhashini for the Appellant. K.R. Nagaraju, R.S. Hegde, P. Krishna Rao, A. Babu and S.K. Aggarwal for the Respondent. ORDER These appeals, by leave of this court under article 136 of the Constitution, are directed against the judgment and order of the High Court of Karnataka dated July 3, 1975 (Second ITO v. Stumpp, Schuele and Somappa P. Ltd. [1977] 106 ITR 399 ), allowing the writ petitions filed by the respondent assessee and quashing the notices…

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