COMMISSIONER OF INCOME TAX Vs. YASH KUMAR RASTOGI

JUDGEMENT

(1.) AFFIDAVIT of service has been filed. The assessee despite sufficient service has not put in appearance and we, therefore, heard standing counsel only.

(2.) IN this application made under Section 256 of the INcome-tax Act, 1961, to direct the INcome-tax Appellate Tribunal to draw up a statement of the case and refer the following questions for the assessment year 1981-82 :.