COMMISSIONER OF INCOME TAX Vs. SARDARMAL SHIVDAYAL

JUDGEMENT

(1.) IN this reference under Section 256(2) of the INcome-tax Act, 1961, the following two questions have been referred for opinion of this court :

(2.) THE facts for the purpose of answering the questions may be narrated as follows :

(3.) ON a perusal of question No. 1, we find that it is entirely a question of fact and, therefore, this question cannot be answered.