Citation Codes Equivalent Citations citation codes Case Number 5642 , 3643 Of 1983 Advocates Subhashini A. Choudhary N.R. Chaudhury N.R. Judges Hon'Ble Justice G. N. Ray And Hon'Ble Justice M. N. Venkatachaliah See more information ... Smart Summary Please sign up to generate summary. JUDGMENT Commissioner Of Income Tax v. Singh Transport Co. 1. These appeals are covered by the pronouncement of this court in Garden Silk Weaving Factory v. CIT . For the reasons stated in and following the said pronouncement, these appeals are dismissed, but without any order as to costs.