KRAFT PALACE Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) CONNECT with I.T.A. No. 213 of 1991.

(2.) HAVING heard learned counsel for the parties, we find that the question raised in the present ease is the same as in the assessment year 1904-85. For the said year, we have, by our order dated April 30, 1991, called for a question of law. Accordingly, following the said judgment, we direct the Income tax Appellate Tribunal concerned to draw up a statement of the ease and refer the following question of law to this court for our opinion in accordance with law :