Citation Codes Equivalent Citations citation codes Case Number Civil Appeals Nos. 2289-91 of 1981, decided on September 30, 1997 Judges Justice S.C. Sen Justice S. Saghir Ahmad See more information ... Smart Summary Please sign up to generate summary. JUDGMENT Commissioner Of Income Tax, Gujarat v. Gujarat Mineral Development Corporation . OrderIn view of the decision of this Court in the case of CIT v. Elecon Engineering Co. Ltd. (1987) 4 SCC 530, (1987) 167 ITR 639 these appeals are dismissed. There will be no order as to costs.