LAWS(ORI)-1975-9-10

COMMISSIONER OF INCOME TAX Vs. UTKAL AGENCY

Decided On September 08, 1975
COMMISSIONER OF INCOME-TAX Appellant
V/S
UTKAL AGENCY Respondents

JUDGEMENT

(1.) ON an application by the revenue under Section 256(2) of the Income-tax Act, 1961 (hereinafter referred to as "the Act"), this court called upon the Tribunal to state a case and refer the following question lor the opinion of the court :

(2.) THE Tribunal has accordingly stated the case.