BADRI PRASAD Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) BY these references under Section 256(1) of the Income-tax Act, 1961 (hereinafter referred to as "the Act"), the Income-tax Appellate Tribunal, Patna Bench, has referred the following question of law to this court for its opinion :

(2.) THE material facts giving rise to these references, briefly, are as follows :

(3.) 69] 72 ITR 637