JOSEPH KURUVILLA Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) WE have to answer the following two questions ;

(2.) THESE questions have been referred by the Income-tax Appellate Tribunal, Cochin Bench, and they arise out of the order of the Tribunal dated July 14, 1992. In the above stated order in the miscellaneous petition, the following contentions are reproduced :

(3.) FROM the statement of case, we find that the questions are reframed as are reproduced hereinabove.