LAWS(ALL)-2003-8-188

PARMATMA PRASAD Vs. COMMISSIONER OF INCOME TAX

Decided On August 26, 2003
PARMATMA PRASAD Appellant
V/S
COMMISSIONER OF INCOME TAX Respondents

JUDGEMENT

(1.) THIS is an Income Tax Reference under section 256(2) of the Income Tax Act, in which the following questions have been referred to us for our opinion :

(2.) WE have carefully perused the appellate order of the Tribunal and have heard learned counsel for the parties.