COMMISSIONER OF SURTAX Vs. GOETZE INDIA LIMITED

JUDGEMENT

(1.) SINCE these three references involve identical questions, our order will govern each one of them.

(2.) ON the basis of the applications filed by the Revenue under Section 256(1) of the Income -tax Act, 1961 (for short 'the Act'), the Income -tax Appellate Tribunal, Delhi Bench -B ('the Tribunal' in short), has referred the following question, pertaining to the assessment years 1970 -71, 1971 -72 and 1972 -73, for the opinion of this court :

(3.) THE references are, accordingly, disposed of.