LAWS(ALL)-2013-1-343

CIT Vs. RAM CHAND TILLI WORKS

Decided On January 09, 2013
CIT Appellant
V/S
Ram Chand Tilli Works Respondents

JUDGEMENT

(1.) THE Income Tax Appellate Tribunal Delhi Bench B New Delhi has referred the following question of law under section 256(1) of the Income -tax Act, 1961, hereinafter referred to as "the Act", for opinion of this Court.

(2.) BRIEFLY stated the facts giving rise to the present Reference are as follows:

(3.) WE have heard the learned counsel for the parties.