DHARAM DUTT ARYA Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) HAVING heard counsel for the petitioner-assessee and learned standing counsel for the Revenue, we direct the Tribunal to state the following question for the opinion of this court under Section 266(2) of the Income-tax Act, 1961 :

(2.) LEARNED counsel for the petitioner-assessee says that questions Nos. 1 and 2 are included in question No. 3. Whatever that may be, the only question referred is question No. 3.