COMMISSIONER OF INCOME TAX Vs. ANAND C S

JUDGEMENT

(1.) AT the instance of the Revenue, this court has directed the Income-tax Appellate Tribunal, to refer the following question to this court for its opinion :

(2.) MR. Vidyarthi, however, does not press this reference application. Accordingly, we answer the question in favour of the assessee and against the Revenue. There shall be no order as to costs.