LAWS(PAT)-1993-11-5

COMMISSIONER OF INCOME TAX Vs. KAMLA DEVI RATHI

Decided On November 11, 1993
COMMISSIONER OF INCOME-TAX Appellant
V/S
KAMLA DEVI RATHI Respondents

JUDGEMENT

(1.) THIS reference has been made to this court under Section 256(2) of the Income-tax Act, 1961, for answering the following questions :

(2.) THE fact of the matter lies in a very narrow compass.

(3.) THE question raised in this reference is no longer res integra.