COMMISSIONER OF INCOME TAX Vs. BASHIR AHMAD BAZAZ

JUDGEMENT

(1.) The Tribunal, Delhi, has referred the following question of law in both the references under Section 256(1) of the IT Act, 1961 (hereinafter referred to as "the Act"), for opinion to this Court:

(2.) The present reference relates to the asst. yr. 1979-80.

(3.) As both the assessees are employees of M/s A. Majid, 43, Mall Road, Agra, and the facts of the case are also the same, we are giving the facts of IT Ref. No. 146 of 1987.