LAWS(DLH)-2002-12-71

COMMISSIONER OF INCOME TAX Vs. C BABBINGTON

Decided On December 12, 2002
COMMISSIONER OF INCOME TAX Appellant
V/S
C. BABBINGTON Respondents

JUDGEMENT

(1.) AT the instance of the Revenue, the Tribunal Delhi Bench-E has referred under S. 256(1) of the IT Act, the following question for the opinion of this Court :

(2.) WE have heard learned counsel for the parties.

(3.) THE reference stands disposed of with no order as to costs.