LAWS(P&H)-1974-4-3

COMMISSIONER OF INCOME-TAX Vs. VIDYA SAGAR

Decided On April 03, 1974
COMMISSIONER OF INCOME-TAX Appellant
V/S
VIDYA SAGAR Respondents

JUDGEMENT

(1.) THIS order will dispose of Income-tax Cases Nos. 26, 27 and 28 of 1972.

(2.) THE Commissioner of Income-tax, Patiala, has moved this court under Section 256 (2) of the Income-tax Act, 1961, praying that in Income-tax Cases Nos. 26 and 27 of 1972, the following question of law should be referred for the opinion of this court;

(3.) IN Income-tax Case No. 28 of 1972, the Commissioner wants the following two questions of law to be referred for the opinion of this court: