AVADHESH KUMAR JAIN Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) Heard learned counsel on both sides. Leave granted. In as much as, in our opinion, a referable question of law does arise out of the appellate order of the tribunal, the Income-tax Appellate tribunal, Allahabad, is directed to state a case and refer the following question of law for the opinion of the High court: