COMMISSIONER OF INCOME TAX Vs. SANT BIR BROS

JUDGEMENT

(1.) THE following questions have been referred for the opinion of this court under Section 256(1) of the Income -tax Act, 1961 (in short the 'Act'), by the Income -tax Appellate Tribunal, Delhi Bench 'D', Delhi (in short 'the Tribunal') :

(2.) THE dispute relates to the assessment year 1976 -77.

(3.) REFERENCE is accordingly disposed of.