LAWS(SC)-2005-2-176

COMMISSIONER OF INCOME TAX Vs. SHARWAN KUMAR AGARWAL

Decided On February 08, 2005
COMMISSIONER OF INCOME TAX Appellant
V/S
Sharwan Kumar Agarwal Respondents

JUDGEMENT

(1.) WE agree with the High Court that no question of law was required to be referred albeit for reasons other than the reason expressed by the High Court. The appeal is accordingly dismissed.