COMMISSIONER OF INCOME TAX Vs. RAM PRAKASH AGRAWAL

JUDGEMENT

(1.) HAVING heard learned counsel for the parties, we are of the opinion that a question of law does arise from the Tribunal's order dated August 21, 1988, but the question requires to be reframed. We, therefore, direct the Income-tax Appellate Tribunal to draw up a statement of the case, and refer the following question for the opinion of this court:

(2.) THE application is, accordingly, allowed.