COMMISSIONER OF INCOME-TAX Vs. SHEO PRASAD SINGHAL

JUDGEMENT

(1.) This is an application under Section 256(2) of the Income-tax Act, 1961, filed by the Commissioner of Income-tax.

(2.) Having heard learned counsel for the Commissioner of Income-tax, we are of the opinion that the following questions of law arise out of the order passed by the Income-tax Appellate Tribunal.

(3.) We, therefore, direct the Income-tax Appellate Tribunal, Delhi Bench, to draw up a statement of the case and submit the same for the opinion of this court.