SHIV TRADING COMPANY Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) HAVING heard learned counsel for the parties, we are of the view that the following questions of faw do arise from the Tribunal's order :

(2.) THE Income-tax Appellate Tribunal, Allahabad Bench, Allahabad, is directed to draw up a statement of the case and refer the aforesaid two questions of law for the opinion of this court.