ADDITIONAL COMMISSIONER OF INCOME TAX Vs. YASHWANT LAL

JUDGEMENT

(1.) THE following question of law has been referred for the opinion of this court :

(2.) THE question referred to us stands squarely answered by the decision reported in Madho Prasad v. CIT [1978] 112 ITR 492 (All).'

(3.) FOLLOWING the decision in Madho Prasad v. CIT [1978] 112 ITR 492 (All), we answer the question referred to us in the affirmative, in favour of the department and against the assessee. The Commissioner will be entitled to costs, which are assessed at Rs. 200.