V K MOOSAKUTTY Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) BY this application made under S. 256(2) of the IT Act, 1961, the assessee requires us to direct the Tribunal to draw up a statement of the case and refer the following questions for the opinion of this Court :

(2.) INASMUCH as, question No. 1, in our opinion, is a question of law, we direct the Tribunal to draw up a statement of the case and refer the abovementioned question No. 1 only for the opinion of this Court. The application is accordingly allowed.