COMMISSIONER OF INCOME TAX Vs. MANJIT SINGH SACHDEV

JUDGEMENT

(1.) AT the instance of the Revenue, the Income-tax Appellate Tribunal, Bangalore Bench, bangalore, has referred the following questions of law for our opinion under Section 256 (1) of the Income-tax Act, 1961:

(2.) WHETHER, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal is right in law in holding that Form No. 6 signed by a person other than the person entitled to sign as required under Section 140 of the Income-tax Act as valid?

(3.) THE said question was answered in negative, i. e. , in favour of the Revenue and against the assessee.