COMMISSIONER OF INCOME-TAX Vs. J K BANKERS

JUDGEMENT

(1.) Upon hearing the parties, we are satisfied that the following question of law does arise out of the order passed by the Income-tax Appellate Tribunal :

(2.) Accordingly, we direct the Income-tax Tribunal to draw up a statement of the case and refer the above question for the opinion of this court.

(3.) Parties shall bear their own costs.