Please help me...??

The difference is simple....

Ion exchange India Ltd  v C.C.EX 1999(112) ELT-746
 

The first name appearing is appellant and the name after V is defendant.

An appellant is a person who files an appeal for a new decision in a court case.

defendant is the party sued in a civil lawsuit or the party charged with a crime in a criminal prosecution..

CIT v. vazir sultan tobbaco ltd (1988)173 ITR 290(AP)

1988 is the year of judgement...

ITR IS THE INCOME TAX RULES...

I think  173 and 290 are the page numbers/ para numbers in the ITR..

(AP) is Andra Pradesh... > High Court there...

Jiju Ooommen has explained it rightly ...

but in my views in the vazir sultan mentioned above as CIT v. vazir sultan tobbaco ltd (1988)173 ITR 290(AP)

173 is the edition no. of ITR 

and 290 is the page no. of respective edition 

rest is finely explained above.

Originally posted by : CA-CWA RAVI KHANAL
	Jiju Ooommen has explained it rightly ... but in my views in the vazir sultan mentioned above as CIT v. vazir sultan tobbaco ltd (1988)173 ITR 290(AP) 173 is the edition no. of ITR  and 290 is the page no. of respective edition  rest is finely explained above.

Thanks Mr. Ravi...

I was a little confused about ITR no...