(1.) THIS case is at the instance of an assessee to income-tax. The Income-tax Appellate Tribunal, Cochin Bench, has referred the following question of law for the decision of this court :
(2.) THE order of reference is dated December 13, 1983.
(3.) A copy of this judgment, under the seal of this court and the signature of the Registrar, shall be given to the Income-tax Appellate Tribunal, Cochin Bench.