COMMISSIONER OF INCOME TAX Vs. JANRUDHAN DAS DECD

JUDGEMENT

(1.) Having heard counsel for the parties, we are of the opinion that the following three questions of law arise out of the order of Tribunal:

(2.) We, accordingly, direct the Income-tax Appellate Tribunal, Delhi Bench 'C', New Delhi, to draw up a statement of the case and refer the aforesaid three questions of law to this court for its opinion.

(3.) There shall be no order as to costs.