LAWS(ALL)-1991-1-11

COMMISSIONER OF INCOME TAX Vs. KIRAN FAMILY TRUST

Decided On January 23, 1991
COMMISSIONER OF INCOME-TAX Appellant
V/S
KIRAN FAMILY TRUST Respondents

JUDGEMENT

(1.) Heard counsel for the respondent- assessee.

(2.) Common questions are sought to be raised in these three applications under Section 256(2) of the Income-tax Act, 1961. They are :

(3.) Thalibai F. Jain v. ITO [ 1975] 101 ITR 1 (Kar).