COMMISSIONER OF INCOME TAX Vs. ATMA RAM BUDHIA

JUDGEMENT

(1.) THIS is a reference under Section 256(2) of the I.T, Act, 1961, at the instance of the CIT, Bihar, Patna, and at the direction of this court the Income-tax Appellate Tribunal, Bench 'B', Patna, has referred the following question for determination by the court:

(2.) AFTER hearing this reference, we found that the question directed to be referred to this court required to be refrained. I have accordingly refrained it as follows :

(3.) AN appeal was taken by the Department to the Income-tax Appellate Tribunal, Patna. The assessee did not appear before the Tribunal but sent a copy of the order of the Tribunal in I.T.A. No. 888-Patna, dated February 23, 1973, for the assessment year 1966-67, wherein a similar point had come up for consideration and the Tribunal had dismissed the Department's appeal.