GENERAL MECHANICAL WORKS Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THIS is a reference under s. 256(1) of the I.T. Act, 1961. The Income-tax Appellate Tribunal, Bangalore Bench, has referred the following question :

(2.) THE question required by the assessee for reference was not in this form. THE assessee suggested the following two questions :

(3.) HERE we may pause to mention one other fact. The ITO did not intimate the date of hearing which is required to be given to the assessee under s. 186(2). In fact, he did not fix any date for hearing the assessee.