AMI CHAND JAIN Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) HAVING heard learned counsel for the parties we are satisfied that the following questions of law do arise out of the order of the Tribunal.

(2.) THE Tribunal, Delhi Bench `B', New Delhi, is directed to draw up a statement of the case and refer the aforesaid questions of law for the opinion of this Court. THE assessee will be entitled to its costs which are assessed at Rs. 125.