LAWS(GJH)-1997-2-28

COMMISSIONER OF INCOME TAX Vs. BALKRISHNA HARIVALLABHDAS

Decided On February 27, 1997
COMMISIONER OF INCOME TAX Appellant
V/S
BALKRISHNA HARIVALLABHDAS Respondents

JUDGEMENT

(1.) ORAL JUDGEMENT

(2.) THE following question has been referred by the Income Tax Appellate Tribunal, Ahmedabad for the opinion of this Court under Section 256(1) of the Income Tax Act, 1961: