COMMISSIONER OF INCOME TAX Vs. NARAIN DASS

JUDGEMENT

(1.) THESE three references involve identical questions which have been referred at the instance of the Revenue under S. 256(1) of the INCOME TAX ACT, 1961 (in short "the Act"), by the Appellate Tribunal, Delhi Bench -A (in short "the Tribunal"). The question pertaining to the asst. yrs. 1967 -68 to 1969 -70, is as under :

(2.) WE have heard learned counsel for the Revenue. Nobody appeared on behalf of the respondent in spite of service of notice.

(3.) THE Tribunal will do well to remit the matter back to the ITO for proceeding afresh after notice to all the legal representatives.