M Z KHAN Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THESE are references by the Income-tax Appellate Tribunal, Allahabad, made under Section 256(1) of the Income-tax Act, 1961.

(2.) IN INcome-tax Reference No. 100 of 1982, the Tribunal has referred the following questions stated to be of law and to arise out of its order dated October 31, 1980, passed in ITA No. 1532 (Alld.) of 1975-76 for the assessment year 1964-65 :

(3.) FOR the other years, the Tribunal followed its order for the assessment year 1964-65.