COMMISSIONER OF INCOME TAX Vs. TARATARINI MOTOR SERVICE

JUDGEMENT

(1.) HEARD learned standing counsel for the Income-tax Department and Mr. Misra, learned counsel for the assessee.

(2.) ON being moved by an application under Section 256(2) of the Income-tax Act, 1961 (in short, "the Act"), this court directed the Income-tax Appellate Tribunal, Cuttack Bench, Cutlack (in short, " the Tribunal"), to state a case and refer the following question for opinion :