PURAN SUGAR WORKS Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) HAVING heard counsel for both the parties, wn direct the Tribunal to state the following two questions, namely, questions Nos. 1 and 2, out of the questions suggested by the assessee under Section 256(2) of the Income-tax Act, 1961 :

(2.) IT is agreed by the assesscc's counsel that questions Nos. 3 to 7 were merely argumentative and that it is enough if questions Nos. 1 and 2 are referred.