RAJEEV KUMAR GUPTA Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THE Income-tax Appellate Tribunal has referred the, following question for our opinion :

(2.) THE facts necessary for answering this question are these :

(3.) WE accordingly answer the question in the negative, in favour of the assessee and against the department. The assessee is entitled to costs which are assessed at Rs. 200. Counsel fee assessed at the same figure.