COMMISSIONER OF INCOME TAX Vs. GORAKHPUR SHAMIANA HOUSE

JUDGEMENT

(1.) IN the instant reference made under Section 256(1) of the INcome-tax Act, 1961, the Tribunal has referred the following question :

(2.) THE facts of the case, in brief, are as under :

(3.) THE assessee felt aggrieved by the order of the Assistant Commissioner and submitted that two assessments rather than one should have been made.