LAWS(KER)-1998-11-58

COMMISSIONER OF INCOME TAX Vs. SUDHAKARAN NAIR

Decided On November 11, 1998
COMMISSIONER OF INCOME-TAX Appellant
V/S
V. SUDHAKARAN NAIR Respondents

JUDGEMENT

(1.) AS directed by this court under Section 256(2) of the Income-tax Act, 1961, the Income-tax Appellate Tribunal referred the following question, relating to the consecutive assessment years 1982-83 to 1984-85 for the opinion of this court :

(2.) THE Appellate Tribunal held as under :