LAWS(ALL)-1991-11-26

COMMISSIONER OF INCOME TAX Vs. SUDARSHAN DASS BHASIN

Decided On November 15, 1991
COMMISSIONER OF INCOME-TAX Appellant
V/S
SUDARSHAN DASS BHASIN Respondents

JUDGEMENT

(1.) HEARD counsel for the applicant.

(2.) THE Department has raised the following question which was not allowed by the Appellate Tribunal to be referred to this court under Section 256(1) of the Income-tax Act, 1961 :