COMMISSIONER OF INCOME TAX Vs. RAJKUMAR MILLS LIMITED

JUDGEMENT

(1.) THE order in this case will also govern the disposal of Miscellaneous Civil Case No. 192 of 1984 (CIT v. Rajkumar Mills) and Miscellaneous Civil Case No. 251 of 1984 (CIT v. Rajkuntar Mills Ltd.).

(2.) THESE are applications under Section 256(2) of the Income-tax Act, 1961 (hereinafter referred to as "the Act").

(3.) THE applications are therefore, allowed, we direct the Tribunal to state the case and refer the following question of law to this court for its opinion :