LAWS(KER)-1997-12-28

COMMISSIONER OF INCOME TAX Vs. M A UNNEERIKUTTY

Decided On December 19, 1997
COMMISSIONER OF INCOME TAX Appellant
V/S
M.A. UNNEERIKUTTY Respondents

JUDGEMENT

(1.) THE question of law referred to us for decision at the instance of the CIT, Cochin, is as follows :

(2.) THE Full Bench in P.I. Issac's case (supra) observed as follows :

(3.) IN view of the submissions made by the counsel on both sides, we feel that an important question of law arises for decision in this case for being dealt with by a larger Bench. We, therefore, adjourn the case for being heard by a larger Bench. Place the papers before the Honourable the Chief Justice for orders.