LAWS(ALL)-1991-10-22

AVADESH KUMAR UPADHYAY Vs. COMMISSIONER OF INCOME TAX

Decided On October 10, 1991
AVADESH KUMAR UPADHYAY Appellant
V/S
COMMISSIONER OF INCOME TAX Respondents

JUDGEMENT

(1.) HAVING heard learned counsel for the assessee and learned counsel representing the CIT, we are of the opinion that the following question of law does arise out of the order of the Tribunal :

(2.) WE, accordingly, direct the Tribunal to draw up a statement of the case and refer the above question for our opinion. No orders as to costs.