Citation Codes Equivalent Citations citation codes Case Number Income-tax Application No. 37 of 1996 Judges Dr. B.P Saraf Patel, JJ. See more information ... Smart Summary Please sign up to generate summary. JUDGMENT Commissioner Of Income-Tax v. Nagpur Engineering Co. Ltd. 1. In view of the decision of this court in CIT v. Paramount Premises (P.) Ltd., [1991] 190 ITR 259 rejected.