COMMISSIONER OF INCOME TAX Vs. HAWKINS K G

JUDGEMENT

(1.) : The petitioner seeks reference of the following question of law to this Court :

(2.) THE petitioner had sought reference of four questions to this Court in an application filed under s. 256(1). THE Tribunal has referred three questions to this Court, but the question which is now proposed to be referred was not referred by the Tribunal on the ground that this question does not arise from the Tribunal's order. THE other questions of law were referred. We are in agreement with the Tribunal's conclusion that the question which is now proposed did not arise out of the Tribunal's order and, therefore, the decision of the Tribunal does not call for any interference.