HIRA LAL L Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THERE are four proceedings before us and all of them are applications by the assessee, and the prayer in each of them is that we should require the Commissioner of Income-tax under the provisions of Section 66 (3) of the Indian Income-Tax Act to state a case and to refer certain questions of law for our decision.

(2.) IT would thus appear that there are two main questions before us, one arising out of the assessment order itself and the other arising out of proceedings under Section 27 of the Act. We propose to dispose of all the four miscellaneous cases by means of a single judgment.