COMMISSIONER OF INCOME TAX Vs. DEVENDRA KUMAR AGARWAL

JUDGEMENT

(1.) In this application u/s 256(2) of the Income Tax Act, 1961, the Revenue has approached this court for a direction to refer the following two questions for opinion of this court:

(2.) We have heard Mr. G.K. Joshi, learned Standing Counsel for the Revenue assisted by Mr. U. Bhuyan, learned Jr. Standing Counsel and Mr. D.K. Misra assisted by Mr. C.T. Jamir, learned counsel for the assessee/respondent.

(3.) We have also perused the order passed by the Tribunal refusing to refer the aforesaid two questions holding inter-alia that no question of law involved.