COMMISSIONER OF INCOME TAX Vs. THOMAS CATHEDRAL CHURCH

JUDGEMENT

(1.) These original petitions are disposed of by a common judgment. The Tribunal had rejected the application for reference, filed by the revenue, on the three questions, i.e.

(2.) We have heard learned counsel for the respondent as well. Taking notice of the facts and circumstances of the case, we feel that this is a case where the matter requires a reference. On receipt of a copy of the judgment, the Tribunal is directed to state the case and refer the above questions of law for a decision of this Court.