COMMISSIONER OF INCOME TAX Vs. RAMAKRISHNAN N

JUDGEMENT

(1.) IN these applications filed under section 256(2) of the INcome-tax Act, 1961, the Revenue seeks a direction to the INcome-tax Appellate Tribunal to refer the following two questions for the opinion of this court :

(2.) HOWEVER, after going through the facts and circumstances of the case, we do not think that there is any referable question arising from the order of the Tribunal.

(3.) THE petitions are, therefore, dismissed. THEre will, however, be no order as to costs.