VAISH PHARMACY Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) AT the instance of the assessee, M/s. Vaish Pharmacy, Farrukhabad, this court, vide its order dated 3rd of September, 1974, called upon, the Income-tax Appellate Tribunal, Allahabad, to state the case and refer the following question of law for its opinions in respect of the assessee's assessment for the assessment year 1968-69 :

(2.) THE Income-tax Appellate Tribunal has accordingly drawn up a statement of the case and has made the present reference to this court.

(3.) EVENTUALLY the assessee moved this court under Section 256(2) of the I.T. Act and obtained an order requiring the Tribunal to state the case and to refer the aforementioned question for the opinion of this court.