CIT Vs. PETER MAX WASHYLIK

JUDGEMENT

(1.) INCOME-TAX Appellate Tribunal, Ahmedabad Bench 'a' has referred the following question under Section 256 (1) of the Income-tax Act, 1961 (the Act), at the instance of Revenue:

(2.) LEARNED counsel appearing for the applicant-revenue has invited attention to order dated 15. 06. 2007 made by this Court in case of C. I. T. Vs. Heinrich Wetting, Income Tax Reference No. 77 of 1999, to submit that the present reference may be decided on the same lines and the matter be sent back for deciding afresh as done in the case of C. I. T. Vs. Heinrich Wetting (supra ).

(3.) THOUGH served, none appears on behalf of the respondent-assessee.