RAMANLAL KAMDAR Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THE Income-tax Appellate Tribunal, Bangalore Bench, under Section 256(1) of the Income-tax Act, 1961, has referred the following questions for the opinion of this court:

(2.) WE are of the opinion that the reference itself was incompetent and hence we do not propose to answer the questions referred to this court. WE shall now indicate the reasons for this opinion.