ASU DE Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THIS matter has been referred to this Court by the Income-tax Appellate Tribunal upon a mandamus issued by us on the prayer of the assessee, Asu De.

(2.) MR.Rajagopal Sastri, who appeared on behalf of the Income-tax department, raised a preliminary objection that the question, as framed by the Tribunal, was not a question of law and should not be answered by us. He suggested a slight amendment which was agreed to by MR. Avasthy and the amended question, which is admittedly a question of law, is now as follows :-