COMMISSIONER OF INCOME TAX Vs. THAKUR DASS SH

JUDGEMENT

(1.) IN respect of the asst. year 1968 -69, the following question has been referred under S. 256 of the IT Act, 1961, for our consideration :

(2.) INSTEAD of narrating the facts, the relevant part of the order of the Tribunal could be read :

(3.) HAVING regard to the aforesaid decision the question referred to us shall have to be answered in the negative and in favour of the Revenue. The reference is answered accordingly.