(1.) THIS is an application under Article 134A of the Constitution of India for the grant of a certificate under Article 133 of the Constitution to prefer an appeal to the Supreme Court against the order passed by this Court on January 20, 1983, in Misc. Civil Case No. 108 of 1981 : Kanhyalal & Ramswaroop v. CIT [1984] 149 ITR 157 (MP).
(2.) THE facts giving rise to this application briefly stated are as follows :
(3.) THE application is, therefore, allowed. THE applicant is granted a certificate to prefer an appeal against the order dated January 20, 1983, passed by this Court in Misc. Civil Case No. 108 of 1981. THEre shall be no order as to the costs of this application.