COMMISSIONER OF INCOME TAX Vs. TRILOKI NATH OBEROI

JUDGEMENT

(1.) HEARD finally.

(2.) THIS is a petition under S. 256(2) of the IT Act, 1961 ('the Act') filed by the revenue seeking Mandamus to the Tribunal to draw a statement of the case and refer the following question pertaining to the asst. yr. 1981-82 to the High Court for its opinion :

(3.) THE Tribunal shall draw up a statement of the case and refer the above-said questions to the High Court.