COMMISSIONER OF INCOME-TAX Vs. KISHAN CHAND

JUDGEMENT

(1.) WE have heard learned counsel for the parties and perused the record including the order of the Income-tax Appellate Tribunal. In our opinion, questions Nos. 1 and 3 as detailed in paragraph 2 of the application are not such questions which require to be referred to this court for adjudication in terms of Sub-section (2) of Section 256 of the Income-tax Act, 1961, However, we find that question No. 2 regarding the service of notice by affixture is a question of law requiring adjudication, by this court.

(2.) THE petition is disposed of with a direction to the Income-tax Appellate Tribunal, Amritsar, to refer the following question of law to this court for its opinion in terms of the provisions of Section 256 of the Income-tax Act :