MOHANLAL S DOPPA Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) Both these references, at the instance of the same assessee, are made by the Income-tax Appellate Tribunal, Ahmedabad under Section 256(1) of the Income-tax Act, 1961 (for brevity "the Act").

(2.) The relevant facts as found by the Tribunal and incorporated in the statement of case are as under :-

(3.) We have heard Mr KH Kaji, learned counsel for the assessee and Mr Akil Kureshi, learned counsel for the revenue.