COMMISSIONER OF INCOME TAX Vs. D LAKSHMINARAYANASWAMY

JUDGEMENT

(1.) AT the instance of the Department, the following question of law is referred by the Income-tax Appellate Tribunal under section 256(1) of the Income-tax Act, 1961, for our consideration :

(2.) THE assessee has been served on May 18, 1992, and there is no representation on behalf of the assessee.