COMMISSIONER OF INCOME TAX Vs. PARDESH DASS JAIN

JUDGEMENT

(1.) THE Commissioner of Income-tax, Haryana, Rohtak, has filed this petition under Section 256(2) of the Income-tax Act, 1961, for issuing a mandamus directing the Income-tax Appellate Tribunal, Delhi Bench, New Delhi, to refer the following question of law, along with the statement of the case, to this court for its opinion :

(2.) BY our order of even date passed in a quantum case in Income-tax Cases Nos. 89 to 93 of 1991--CIT v. Sangya Jain [1998] 232 ITR 666 (P&H), we have already held that a referable question of law does arise from the order of the Tribunal and directed the Tribunal to refer the question of law to this court for its opinion along with the statement of the case.

(3.) ACCORDINGLY, we are of the opinion that the question of law does arise from the order of the Tribunal and we direct the Tribunal to refer the following question of law, along with the statement of the case, to this court for its opinion :