LAWS(KER)-1998-9-38

COMMISSIONER OF INCOME TAX Vs. N KRISHNAN

Decided On September 29, 1998
COMMISSIONER OF INCOME-TAX Appellant
V/S
N. KRISHNAN Respondents

JUDGEMENT

(1.) HEARD counsel for the parties.

(2.) AT the instance of the Revenue, the Income-tax Appellate Tribunal referred the following questions relating to the assessment year 1978-79 for the opinion of this court :

(3.) THE Appellate Tribunal found as under :