COMMISSIONER OF INCOME TAX Vs. D K NAWLAKHA

JUDGEMENT

(1.) PURSUANT to the directions given by this court under Section 256(2) of the Income -tax Act, 1961 (in short 'the Act'), the following question has been referred for the opinion of this court by the Income -tax Appellate Tribunal, Delhi Bench -C (in short, 'the Tribunal') :

(2.) THE factual position is almost undisputed. So far as relevant for adjudication it is as follows :

(3.) LEARNED counsel for the Revenue characterised the deletion as a change of forum and to be procedural and assailed the order of the Tribunal. There is no appearance on behalf of the assessed in spite of service of notice.