COMMISSIONER OF INCOME TAX Vs. GANESH STORES

JUDGEMENT

(1.) IN pursuance of the order passed by this court under Section 256(2) of the INcome-tax Act, 1961 (hereinafter referred to as "the Act"), in Misc. Civil Case No. 84 of 1982, the INcome-tax Appellate Tribunal, INdore Bench, has referred the following question of law to this court for its opinion :

(2.) THE material facts giving rise to this reference, briefly, are as follows :