RAMAN BHATTATHIRIPAD Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) ACCORDING to the petitioners, the following questions of law do arise out of the common order of the Appellate Tribunal. The Tribunal, however, refused to refer the questions for the opinion of this court and hence the petitions under Section 256(2) are filed, is the argument of the petitioners :

(2.) THE questions, in our view, cannot be said to be res integra in view of the ruling of the Supreme Court, namely :

(3.) THE original petitions, therefore, are dismissed.