BISHESWAR NATH AND CO Vs. STATE OF UP

JUDGEMENT

(1.) THIS is a reference under Section 66 (2) of the Indian Income-tax Act.

(2.) THE assessee will pay the costs of this reference and we fix the Advocate-Generals fee at Rs. 150. A copy of our judgment under the signature of the Registrar and the seal of the Court will be sent to the Commissioner of Income-tax.