COMMISSIONER OF INCOME-TAX Vs. MORADABAD GUN HOUSE

JUDGEMENT

(1.) Under Section 256(2) of the Income-tax Act, 1961, the following question has been stated by the Tribunal;

(2.) In view of the Division Bench decision of this court in CIT v. Nagarmal Bisheshar Lal [1991] 190 ITR 468, the question referred must be answered in the following words :

(3.) The question is answered accordingly. No costs.