COMMISSIONER OF INCOME TAX, ALLAHABAD Vs. SHIV PRASAD

JUDGEMENT

(1.) PAPER -books containing typed copies of the documents filed today. It may be taken on record. At the instance of the Commissioner of Income -tax, the Tribunal has referred the following question of law under section of the Income -tax Act for consideration of this Court.

(2.) THE brief facts of the case are as follows:

(3.) THE Tribunal has recorded the following findings: