COMMISSIONER OF INCOME TAX Vs. RAM MOHAN RAI

JUDGEMENT

(1.) HEARD . The petitioner seeks reference of the following question :

(2.) In view of the decisions of the Supreme Court in Harish Chandra vs. Dy. Land Acquisition Officer AIR 1961 SC 1500 and State of Punjab vs. Qaisar Jehan Begum AIR 1963 SC 1604 and also the decision of this Court in CIT vs. Ramadhar (1985) 44 CTR (Del) 31 : (1985) 156 ITR 755 (Del) the answer to the question proposed has become academic.