COMMISSIONER OF INCOME TAX Vs. SRI CHAND GUPTA

JUDGEMENT

(1.) IN these matters, proxy counsel for the respondent is asking for time on the ground that the advocate is in personal difficulty. Normally, we would have granted time but we have heard arguments in other connected matters (ITA 265 of 2003 and 266 of 2003) wherein the same question of law arises. Those matters have already been admitted and the question has been framed. Therefore, we see no reason to adjourn these matters. Accordingly, the appeals are admitted.

(2.) IN the opinion of the Court following question is required to be determined: