COMMISSIONER OF INCOME TAX Vs. SHYAMACHARAN GOPICHARAN

JUDGEMENT

(1.) IN compliance with the direction issued by this court on December 5, 1980, in M.C.C. No. 362 of 1976, the INcome-tax Appellate Tribunal, Nagpur, has referred the following two questions to this court for its opinion :

(2.) WHETHER the Appellate Tribunal had the jurisdiction to hold that Section 140A(3) is violative of Article 19(1)(f) of the Constitution?"

(3.) AS regards question No. 2, we are of the opinion that in view of our answer to question No. 1, it is not necessary to answer this question. Parties shall, in the circumstances of the case, bear their own costs.