COMMISSIONER OF INCOME TAX Vs. ABHAYKUMAR JASWANTKUMAR

JUDGEMENT

(1.) THIS is an application under Section 256(2) of the Income-tax Act, 1961 (hereinafter referred to as "the Act").

(2.) THE material facts giving rise to this application, briefly, are as follows :

(3.) WE, therefore, direct the Income-tax Appellate Tribunal to make a reference to this court on the questions mentioned in paragraph 2 of this order.