JAWAHAR LAL GOYAL Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

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

(2.) THE other questions proposed in this application, in our opinion, are covered by the above questions and represent only different aspects of the above questions. In the circumstances, we do not consider it necessary to issue separate directions in respect of those questions. We, accordingly, direct the Income-tax Appellate Tribunal, Delhi Bench "B", Delhi, to draw up a statement of the case and refer the aforesaid two questions for the opinion of this court.