1997 INSC 0194
                                        SUPREME COURT OF INDIA

                                                 I.-T. Commissioner

                                                           Vs.

                                                     K. T. Doctor

                                             C.A.Nos.2361-62 of 1980

                                  (B.P.Jeevan Reddy and K.S.Paripoornan JJ.)

                                                      18.02.1997

                                                       ORDER.

We find that there is no discussion about the plea of device in the judgment of the Tribunal, though,
it is true, that the appeals before the Tribunal were by the assessee. We also find that even in the
judgment of the High Court, this aspect does not seem to have been argued or dealt with. In the
circumstances, it is not possible for us to examine the theory of device. These appeals are dismissed
accordingly. No costs.

         appeals dismissed.