HAPUR PRINTING PRESS Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) AFTER hearing learned counsel both for the assessee and for the Revenue, we are of the opinion that, of the five questions sought to be raised, only one question, i.e., question No. 3, arises from the order of the Tribunal. Question No. 3 reads as under :

(2.) QUESTIONS Nos. 1, 2, 4 and 5 are merely factual in nature and cannot be referred. So far as question No. 3 is concerned, since there is no proper discussion in the order of the Tribunal, we are inclined to direct the Tribunal to state the aforesaid question.