COMMISSIONER OF INCOME TAX Vs. P L MEYYAPPAN

JUDGEMENT

(1.) THIS is a reference at the instance of the Revenue and the Appellate Tribunal has stated a case and referred the following question of law for our consideration under Section 256(1) of the Income-tax Act, 1961 (hereinafter to be referred to as "the Act") :

(2.) THE assessee is one Dr. P. L. Meyyappan who joined the Defence Service in the Government of India in the year 1963, as a private candidate and while he was in that service, he applied to the Tamil Nadu Public Service Commission for regular appointment as Civil Assistant Surgeon and was selected by the Tamil Nadu Public Service Commission and appointed as a regular Assistant Surgeon in the Tamil Nadu Medical Service. He joined duty on August 12, 1973.

(3.) ACCORDINGLY, we answer the question of law referred to us in the negative and in favour of the Revenue. Since the assessee is not represented, we make no order as to costs.