BHAGWANDAS ACHCHARDEO Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) BY this application under Section 256(2) of the Income-tax Act, 1961, the petitioner seeks to have the following seven questions referred to this court:

(2.) ALL these questions pertain to one single issue, namely, whether the cigarettes of a value of Rs. 1,16,500 said to have been distributed free in pursuance of the "Sales Promotion Free Scheme", were actually so distributed free or whether they were sold by the assessee-firm.