LAWS(ALL)-1976-10-31

COMMISSIONER OF INCOME TAX Vs. LAHORE WATCH CO

Decided On October 07, 1976
COMMISSIONER OF INCOME TAX Appellant
V/S
LAHORE WATCH CO. Respondents

JUDGEMENT

(1.) BY this application, the IT Department has prayed for directing to the Tribunal to refer the following questions of law :

(2.) ONCE there is some material for a finding of the Tribunal, the sufficiency of such material is not a question of law. Hence the second question is not a question of law.

(3.) HENCE this application is dismissed. No cost.