COMMISSIONER OF INCOME TAX Vs. SHEO RAM

JUDGEMENT

(1.) AT the instance of Revenue, the following questions have been referred by the Tribunal, Delhi Bench E, under s. 256(1) of the IT Act, 1961 (`the Act') for opinion of this Court :

(2.) WE have heard the learned counsel for the Revenue. There is no appearance on behalf of the assessee in spite of service of notice.