MD. SAYEED Vs. DEPUTY COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) Heard learned counsel for the appellant in both the appeals and learned counsel for the respondent -Revenue.

(2.) The appeals were admitted and as many as six substantial questions of law were framed at the time of admission in the decision of this Court. The third substantial question is in the following terms:

(3.) In our view if the aforesaid question is answered in the negative then there would be no occasion to proceed with hearing the other substantial questions of law.