LAWS(ALL)-1979-7-74

DISTRICT MAGISTRATE Vs. COMMISSIONER OF INCOME TAX

Decided On July 17, 1979
DISTRICT MAGISTRATE Appellant
V/S
COMMISSIONER OF INCOME-TAX Respondents

JUDGEMENT

(1.) THIS reference relates to the assessment years 1957-58 to 1971-72. The questions referred are :

(2.) THE scope of the questions overlap; as such, it is necessary to reframe them. THE following question will cover the controversy raised :