COMMISSIONER OF INCOME TAX Vs. MAHIM K

JUDGEMENT

(1.) THE Commissioner of Income-tax, Cochin, is the petitioner. THE questions sought to be referred read thus :

(2.) AFTER listening to the arguments of counsel on both sides, we are satisfied that the questions sought to be referred are questions of law arising out of the order of the Appellate Tribunal and they, therefore, require to be referred to this court for opinion.