COMMISSIONER OF INCOME TAX Vs. MAN MOHAN DAS

JUDGEMENT

(1.) THIS is an income-tax reference under Section 256(2) of the Income-tax Act, 1961, at the instance of the Revenue for calling for a reference on the following two questions of law which read as under :

(2.) WHETHER the sanction obtained by the Income-tax Officer from the Board was not in accordance with law in view of what is stated above ?"