LAWS(MPH)-1995-10-20

RAMCHANDRA GOPALJI SUGANDHI Vs. COMMISSIONER OF INCOME TAX

Decided On October 31, 1995
RAMCHANDRA GOPALJI SUGANDHI Appellant
V/S
COMMISSIONER OF INCOME-TAX Respondents

JUDGEMENT

(1.) THE Income-tax Appellate Tribunal, Indore Bench, Indore, at the instance of the assessee in Miscellaneous Civil Case No. 171 of 1985, concerning Reference Applications Nos. 130 and 129/(Ind) of 1984, referred the undernoted questions of law :

(2.) IN Miscellaneous Civil Case No. 225 of 1985, concerning Reference Application No. 128/(INd) of 1984, the Appellate Tribunal referred the undernoted question of law :

(3.) SECTION 171(1) to (4) of the Act provides as under :