COMMISSIONER OF INCOME TAX Vs. KESHRICHAND JAISUKHLAL

JUDGEMENT

(1.) AT the instance of the Revenue, the following question has been referred to this court by the Income-tax Appellate Tribunal under Section 256(1) of the Income-tax Act, 1961 (for short, "the Act"), for opinion of this court :

(2.) THE facts for the purpose of answering this question may be stated as follows :

(3.) DR. Saraf submits that the judgment of the Tribunal is a non-speaking order inasmuch as the Tribunal has not given any reason in support of its finding. Mr. Joshi, on the other hand, disputes this.