COMMISSIONER OF INCOME TAX Vs. BACHUBHAI NAGINDAS SHAH

JUDGEMENT

(1.) SINCE both these matters arise out of one and the same case, We will dispose of both of them by this common judgment. In the income -tax reference the following question has been referred to us -

(2.) THIS question has been referred to us at the instance of the revenue.

(3.) AT the time of making the reference, the Tribunal found that a question of law did arise so far as the question which has been actually referreed to us is concerned but the remaining two questions were not referred to the High Court because the Tribunal felt that those two questions merely pertained to questions of fact and appreciation of evidence and there was no question of law. Thereafter, the Commissioner of Income -tax, Gujarat II, has filed the income -tax application requesting that the two questions which were not referred by the Tribunal should also be considered or a statement of the case should be called for from the Tribunal regarding these two questions.