COMMISSIONER OF INCOME TAX Vs. THANGAMALIGAI AND CO

JUDGEMENT

(1.) THIS petition at the instance of the Commissioner of Income-tax, Tamil Nadu III, 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.) ARGUMENTS of Mrs. Chitra Venkataraman, learned counsel representing Mr. C. V. Rajan, learned junior standing counsel, for income-tax cases representing the Revenue, and Mrs. Pushya Sitaraman, learned counsel appearing for the assessee, were heard.

(3.) IN this view of the matter, this reference application deserved to be dismissed and the same is accordingly dismissed.