COMMISSIONER OF INCOME TAX Vs. SARJOO PARSHAD

JUDGEMENT

(1.) AT the instance of the Revenue, following question has been referred for opinion of this Court under s. 256(1) of the Income-tax Act, 1961 ('the Act') by the Income-tax Appellate Tribunal, Delhi Bench 'A', New Delhi (in short, the Tribunal) :

(2.) BRIEF reference of the factual aspects would suffice :