ADDITIONAL COMMISSIONER OF INCOME TAX Vs. KANHAIYALAL JESSARAM

JUDGEMENT

(1.) THIS order shall also govern the disposal of misc. Civil Case No. 492 of 1973 (Addl. Commissioner oj Income -tax v. Kanhaiyalal Jessaram).

(2.) THIS is a petition by the department under Section 256(2) of the Income -tax Act, 1961, requesting that the Income -tax Appellate Tribunal, Indore Bench, Indore, be required to refer the following questions for the opinion of this court:

(3.) SECTION 27l(4A) of the Act is as under :