COMMISSIONER OF INCOME TAX Vs. SHASHI MAHAJAN SMT

JUDGEMENT

(1.) THIS is an income-tax application filed under Section 256(2) of the Income-tax Act, 1961, praying for reference of the following question for our opinion :

(2.) A similar question has been called in I, T. A. No. 135 of 1994--(CIT v. S.C. Sarin, Development Officer, Agra, decided on August 14, 1995). Hence, we direct the Tribunal to draw up a statement of the case and refer the question for our opinion.