COMMISSIONER OF INCOME TAX Vs. CINE PAYAL

JUDGEMENT

(1.) THIS petition has been filed under S. 256(2) of the IT Act, 1961 (hereinafter referred to as 'Act') for issuance of a mandamus directing the Tribunal, Amritsar, to refer to the following question of law arising out of the order of Tribunal to this Court for its opinion :

(2.) TRIBUNAL had declined to refer to the question of law relying upon the judgment of the Supreme Court of India as in Mithilesh Kumari & Ors. vs. Prem Behari Khare (1989) 76 CTR (SC) 27 : (1989) 177 ITR 97 (SC). The aforesaid judgment stands over ruled by a later decision of the Supreme Court in R. Rajgopal Reddy & Ors. vs. Padmini Chandrasekharan (1995) 124 CTR (SC) 311 : (1995) 213 ITR 340 (SC).