COMMISSIONER OF INCOME TAX Vs. PARKASH LATA GOEL

JUDGEMENT

(1.) THE Tribunal has referred the following question for the opinion of this Court :

(2.) MR . Sawhney places reliance on the decisions in Tuhi Ram vs. Land Acquisition Collector and Anr. (1992) 105 CTR (P&H) 378 : (1993) 199 ITR 490 (P&H) : TC 20R.585 and Union of India vs. S. Muthyam Reddy (1999) 156 CTR (SC) 361 : (1999) 240 ITR 341 (SC).