COMMISSIONER OF INCOME TAX Vs. SHEGGY ABDULLA

JUDGEMENT

(1.) HEARD.

(2.) AT the instance of the Revenue, the-following question has been referred under Section 256(1) of the Income-tax Act, 1961 (in short "the Act"), by the Income-tax Appellate Tribunal, Cochin Bench (in short "the Tribunal"), for opinion of this court :

(3.) THE Revenue's case was centered round the decision of the apex court in G.M. Omer Khan v. CIT (Addl.), 1992 196 ITR 269 . THE Tribunal concurred with the finding of the Deputy Commissioner of Income-tax (Appeals) and dismissed the appeal. At the instance of the Revenue, a reference as stated above, has been made.