COMMISSIONER OF INCOME-TAX Vs. GURUDEO SINGH JAGGI

JUDGEMENT

(1.) THIS is an appeal under Section 260a of the Income-tax Act, 1961.

(2.) THIS court at the time of admission had framed the following question of law :

(3.) IN the course of hearing learned counsel for the parties very fairly agreed that another question of law does emerge in this case. The said question reads as under :