HARRISONS MALAYALAM LTD Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THIS original Petition, filed under s. 256(2) of the IT Act, 1961, is in respect of certain questions of law, which the Tribunal declined to refer to us.

(2.) THE assessee had originally made an application under s. 256(1) of the IT Act before the Tribunal, Cochin Bench. The assessee had raised four questions, out of which two questions had already been referred to us by the Tribunal, and the present petition is in respect of other two questions which the Tribunal declined to refer to us. These questions are :

(3.) IN the premises the petition is dismissed.