COMMISSIONER OF INCOME TAX Vs. JANAKI LOGANATHAN

JUDGEMENT

(1.) THE common question of law referred at the instance of the Revenue in relation to the assessment years of the assessee 1973-74 to 1977-78 is as under :

(2.) THE respondent has not yet been served. However, we proceed with the tax case as the question is liable to be answered in favour of the assessee.