RAM LAL Vs. C.I.T., U.P.

JUDGEMENT

(1.) THE following three questions have been referred for our opinion : - '1. Whether Rule 24 of the Income -tax Rules violates or transgresses the power given to the Rule making authority under section 184(7) ?

(2.) IF the reply to question No. (1) is in the negative, whether the finding of the appellate Tribunal that the appellant was not entitled to continuation of registration under sec. 184(7) of the Income -tax 1961 is based on a correct and sound interpretation of Rule 24 of Income -tax Rules ?