LAWS(KER)-1991-6-9

COMMISSIONER OF INCOME TAX Vs. VARKEY CHACKO

Decided On June 20, 1991
COMMISSIONER OF INCOME-TAX Appellant
V/S
VARKEY CHACKO Respondents

JUDGEMENT

(1.) THE question referred to us for our opinion reads :

(2.) THE operative portion of the order of the Inspecting Assistant Commissioner is as stated below :

(3.) CONSTRUING this section, the Division Bench has held as follows (see at p. 718):