COMMISSIONER OF INCOME TAX Vs. HIMATLAL KAPURCHAND

JUDGEMENT

(1.) FOLLOWING three questions have been referred to this Court for its opinion by the Tribunal, Ahmedabad 'C' Bench, at the instance of the Revenue for the asst. yr. 1968-69 :

(2.) NO one has appeared for the assessee in spite of service. We have heard the learned counsel for the Revenue.

(3.) IN our opinion, answer to question 3 settles the controversy and the first two questions do not survive for decision.