SARDARMAL SHIVDAYAL Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) IN this reference under Section 256(2) of the INcome-tax Act, 1961, the following question has been referred for opinion of this court which is quoted below :

(2.) A copy of this judgment under the signature of the Registrar and the seal of the High Court shall be transmitted to the Income-tax Appellate Tribunal, Gauhati Bench, Gauhati.