LAWS(ALL)-2005-2-176

COMMISSIONER OF INCOME TAX Vs. H K ANAND

Decided On February 02, 2005
COMMISSIONER OF INCOME-TAX Appellant
V/S
H.K.ANAND Respondents

JUDGEMENT

(1.) THE Income-tax Appellate Tribunal, 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 the opinion to this court :