COMMISSIONER OF INCOME-TAX Vs. SURESH KUMAR

JUDGEMENT

(1.) THIS order will dispose of CM No. 3657-CII of 1989 and RA No. 33 C-II of 1989 in I. T. Case No. 61 of 1981.

(2.) FOR the reasons given in the application, the delay in filing the review application is condoned.

(3.) THE petitioner has moved this review petition for recalling the order dated August 23, 1988, passed in Income-tax Case No. 61 of 1981 whereby the Income-tax Appellate Tribunal was directed to refer the question of law stated in the order. Review is sought on the ground that, in Petition No. 32 of 1981 pertaining to his brother where reference was sought on the same ground, a similar question of law was sought to be referred but the same was declined by this court.