LAWS(MPH)-1995-5-18

COMMISSIONER OF INCOME TAX Vs. MOHANSINGH AND SONS

Decided On May 10, 1995
COMMISSIONER OF INCOME-TAX Appellant
V/S
MOHANSINGH Respondents

JUDGEMENT

(1.) APPLICANT by Shri P. K. Saxena.

(2.) HE is heard on admission.

(3.) EVEN otherwise, this point was never raised before the Income-tax Tribunal and, therefore, the Income-lax Department cannot he allowed to raise this point for the purpose of seeking a reference to the High Court.