DAYARAM SURAJMALL Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THIS statement of the case under section 82(2) of the Hyderabad Income-tax Act was made by the Income-tax Appellate Tribunal, Bombay Branch, in consequence of a direction issued by the Bench of the Hyderabad High Court in its order in Case No. 114/B 5-2 of 1953-54 dated April 6, 1954, calling upon the Tribunal to refer the following question for the decision of the Hyderabad High Court. On the integration of States this case has come up for decision before this court. The question referred to is as follows :

(2.) THE facts of the case are briefly as follows :

(3.) IN pursuance of that order the Appellate Tribunal has referred the above-said question for the decision of this court.