COMMISSIONER OF INCOME TAX Vs. BHATIA K L

JUDGEMENT

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

(2.) WHETHER, on the facts and in the circumstances of the case, there was evidence for the Tribunal to have come to a view different than that which was taken in order dated June 27, 1985, in ITA No. 917/Delhi/83 and for discarding the view taken in that order ?