LAWS(MPH)-1987-3-4

COMMISSIONER OF INCOME TAX Vs. KUMAR BROTHERS

Decided On March 06, 1987
COMMISSIONER OF INCOME-TAX Appellant
V/S
KUMAR BROTHERS Respondents

JUDGEMENT

(1.) THIS is an application under Section 256(2) of the Income-tax Act, 1961, for directing the Tribunal to refer the following questions of law to this court for its opinion :

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