FAKIR CHAND Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THE Income-tax Appellate Tribunal, Delhi Bench, has at the instance of the assessee referred a statement of the case to this court for answering the following question :

(2.) THE facts that give rise to the question are as follows :

(3.) WE direct that a copy of this judgment shall be sent to the Tribunal under the signature of the Registrar and the seal of the court as required by section 66(5) of the Income-tax Act. WE further direct that the assessee shall pay to the opposite party his costs of this reference which we assess at Rs. 200.