COMMISSIONER OF INCOME TAX Vs. J KRISHNAMURTHY

JUDGEMENT

(1.) IN similar INcome-tax Case No. of 1989, we directed the INcome-tax Appellate Tribunal to state the case and refer the questions which are sought to be referred in this case. Therefore, we direct the INcome-tax Appellate Tribunal to state the case and refer the following two questions of law for the decision of this court :