LAWS(MAD)-1997-2-156

COMMISSIONER OF INCOME TAX Vs. VADIVEL CHETTIAR A

Decided On February 06, 1997
COMMISSIONER OF INCOME TAX Appellant
V/S
A. VADIVEL CHETTIAR Respondents

JUDGEMENT

(1.) AT the instance of the Department, the Tribunal referred the following question, for the opinion of this court, under section 256(1) of the Income-tax Act, 1961, hereinafter referred to as the "Act" :