COMMISSIONER OF INCOME TAX Vs. DHARMADEEPTI

JUDGEMENT

(1.) HEARD counsel for the appellant.

(2.) THE Income-tax Appellate Tribunal, Cochin Bench, referred the following questions relating to consecutive assessment years 1982-83 to 1984-85 for the opinion of this court :

(3.) THE Assessing Officer rejected the contention of the assessee in the following words :