COMMISSIONER OF INCOME TAX Vs. SHOLINGER TEXTILES LIMITED

JUDGEMENT

(1.) THIS tax case petition, at the instance of the Commissioner of Income-tax, Tamil Nadu-II, Madras, is for issuance of a direction to the Tribunal to state a case and refer the question of law, as below, for the opinion of this court :

(2.) THE Tribunal expressed the opinion that the answer to this question is self-explanatory and hence this question does not require a reference. We also feel the same way, as the Tribunal felt.

(3.) THE tax case petition, therefore, deserved to be dismissed and the same is accordingly dismissed. No costs.