UJALA Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) MR. B.D. Karia with R.K.Patel appearing for the assessee at whose instance the reference has been made, states that they do not press for the answer to the question referred to us. In view thereof, we refuse to answer the question referred to us by the Income Tax Appellate Tribunal and return the reference unanswered.