LAWS(MAD)-1997-2-129

COMMISSIONER OF INCOME TAX Vs. KOUSALYA SETHURAMAN

Decided On February 24, 1997
COMMISSIONER OF INCOME-TAX Appellant
V/S
KOUSALYA SETHURAMAN Respondents

JUDGEMENT

(1.) THE Appellate Tribunal under section 256(1)of the Income-tax Act, 1961, (hereinafter referred to as "the Act"), has referred the following question of law for our opinion for the assessment year 1979-80 :

(2.) MR. P. P. S. Janarthana Raja undertakes to file vakalath for the respondent.