COMMISSIONER OF INCOME TAX Vs. CHANDRIKA ENTERPRISES

JUDGEMENT

(1.) THE Commissioner of Income-tax, Cochin, is before us.

(2.) THE questions referred for our opinion read :

(3.) THE Revenue, thereupon, moved a petition under Section 256(1) of the Income-tax Act seeking reference of the above questions which, according to the Revenue, arise out of the order of the Tribunal. THE Tribunal was of the view that the questions are questions of law arising out of the order of the Tribunal and, accordingly, referred them to this court for being dealt with in accordance with law.