LAWS(GJH)-1993-8-46

COMMISSIONER OF INCOME TAX Vs. SANMITRA G SHASHTRI

Decided On August 04, 1993
COMMISSIONER OF INCOME TAX Appellant
V/S
Sanmitra G Shashtri Respondents

JUDGEMENT

(1.) THE following two questions are referred to this court by the Income -tax Appellate Tribunal at the instance of the Revenue under section 256(1) of the Income -tax Act, 1961 :

(2.) IN Sunil Siddharthbhai v. CIT : [1985]156ITR509(SC) the Supreme Court has held (headnote) :