GARG ENGINEERING CO Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) HEARD learned counsel for the applicant. In our opinion, question No. 5 as stated by the applicant in this application is a statable question of law. We, therefore, direct the Income-tax Appellate Tribunal to draw up a statement of the case and refer the following question to us for the opinion of this court :

(2.) THE application is, accordingly, allowed.