COMMISSIONER OF INCOME TAX Vs. GURJIT SINGH MANSAHIA

JUDGEMENT

(1.) The High Court of Punjab and Haryana declined to call for a reference, at the behest of the Revenue, of the following question :

(2.) It is difficult to agree with the High court for it seems to us clear that the question is a question of law and requires the consideration of the High Court.

(3.) Accordingly, the appeals are allowed. The orders under appeal are set aside. The tribunal shall refer to the High Court for its consideration the question above- quoted, having drawn up Statement of case.