COMMISSIONER OF INCOME TAX Vs. KANODIA COLD STORAGE

JUDGEMENT

(1.) THIS is a consolidated reference, relating to the assessment years 1964-65 and 1965-66.

(2.) AT the instance of the Commissioner of Income-tax, the Income-tax Appellate Tribunal, Allahabad, has referred the following two questions of law for the opinion of this court:

(3.) BEING aggrieved by the aforementioned order of the Tribunal, the Commissioner of Income-tax moved applications and got the aforementioned two questions referred to this court for opinion.