COMMISSIONER OF INCOME TAX Vs. SOULIER JEAN LOUIS

JUDGEMENT

(1.) THIS is an application under S. 256(2) of the INCOME TAX ACT, 1961, requiring us to direct the Tribunal to draw up a statement of the case and refer the following question for the opinion of this Court :

(2.) SO far as ground (a) is concerned, no clear finding was recorded by the Tribunal and, therefore, it can be said that the case of the assessee under S. 10(6)(vi) of the IT Act was not accepted.

(3.) THE application is, therefore, rejected.