LAWS(MAD)-1990-8-56

T ANANDAVALLI Vs. COMMISSIONER OF INCOME TAX

Decided On August 28, 1990
T. ANANDAVALLI Appellant
V/S
COMMISSIONER OF INCOME TAX Respondents

JUDGEMENT

(1.) IN these tax cases under section 256(1) of the INcometax Act, 1961 (hereinafter referred to as "the Act"), at the instance of the assessee, the following common question of law has been referred to this court for its opinion.