COMMISSIONER OF INCOME TAX Vs. SHIVKUMAR AGRAWAL

JUDGEMENT

(1.) AT the instance of the Department, a statement of the case was called for from the Tribunal on the following question of law arising out of the order :

(2.) THE same question in another form was referred by the Tribunal to this court which has been answered in the decision reported in CIT v. Dhadi Sahu [[1976] 105 ITR 56. Admittedly, the said decision is against the Department. Statement in this case was called for on the ground that the correctness of the said decision was pending in the Supreme Court.