COMMISSIONER OF WEALTH TAX Vs. N KRISHNAN

JUDGEMENT

(1.) THE Income-tax Appellate Tribunal, Bangalore Bench, Bangalore ("the Tribunal"), at the instance of the Revenue, has referred for the opinion of this court the following question of law :

(2.) IN order to appreciate the question, it is necessary in the first instance to notice the facts as found by the Tribunal.

(3.) AGRIEVED by the said order of the Appellate Assistant Commissioner, the Department filed a second appeal before the Tribunal which by its order made on January 30, 1979, upheld the said order of the Appellate Assistant Commissioner. Hence this reference.