COMMISSIONER OF INCOME TAX Vs. MAHENDRA KUMAR

JUDGEMENT

(1.) HEARD Sri A.N. Mahajan, learned counsel for the applicant, and Sri Vikram Gulati, learned counsel for the respondent.

(2.) THE reference has been filed by the revenue against the order dated 31 -7 -1981 passed in ITA No. 2044 (Del) of 1980. The following questions of law were referred :

(3.) THE parties shall, however, bear their own costs.