COMMISSIONER OF INCOME TAX Vs. SMT. PUSHPAWATI GOEL

JUDGEMENT

(1.) In this petition under Sec. 256(2) of the Income Tax Act, 1961, the Commissioner of Income Tax is seeking a direction that the Tribunal should refer the following two questions of law arising from its order :

(2.) For the assessment year 1979 -80 :

(3.) For the assessment years 1982 -83 and 1983 -84 :