COMMISSIONER OF INCOME TAX Vs. JANKIDAS MOHAN LAL

JUDGEMENT

(1.) A statement of the case under Section 256(1) of the Income-tax Act, 1961 (hereinafter referred to as "the Act"), has been submitted by the Income-tax Appellate Tribunal, 'A' Bench, Patna, referring the following question of law for the opinion of this court :

(2.) THE relevant short facts of this case may be culled out from the statement of the case which are as follows :

(3.) I agree.