COMMISSIONER OF INCOME-TAX Vs. VIDYA DEVI

JUDGEMENT

(1.) Having heard learned counsel for the parties, we are satisfied that the following two questions of law arise out of the order of the Income-tax Appellate Tribunal :

(2.) The Income-tax Appellate Tribunal, Delhi Bench "A", New Delhi, is directed to draw up a statement of the case and refer the aforementioned questions of law to this court for its opinion.

(3.) This application is, accordingly, allowed. There shall be no order as to costs.