JAI BHAGWAN Vs. LOKAYUKTA AND OTHERS

JUDGEMENT

(1.) Following questions of law have been referred for opinion of this Court under Section 256 of the Income Tax Act, 1961 (for short, "the Act"), by the Income Tax Appellate Tribunal, Chandigarh arising out of its order dated 25.3.1998 in I.T.A. No.960/Chandi/94 in respect of the assessment year 1993-94:-

(2.) It appears that the matter is covered against the assessee by judgments of Kerala High Court in CIT v. Abraham George,2000 242 ITR 171 and Orissa High Court in CIT v. Dr. Usharani Panda, 1995 212 ITR 119. However, since none appears for the assessee, we do not consider it appropriate to answer the reference on merits. The same is returned unanswered.