COMMISSIONER OF INCOME TAX Vs. HARENDRA PRASAD BURNWAL

JUDGEMENT

(1.) THIS order shall govern this case as well as Tax Cases Nos. 40 of 1989, 41 of 1989 and 42 of 1989 as a common question is involved in these cases.

(2.) THE Income-tax Tribunal, Gauhati Bench, Camp Patna, has referred the following question of law for the opinion of this court in relation to the assessment years 1979-80 to 1982-83 :

(3.) ACCORDINGLY, the question referred to this court in these references is answered against the Revenue and in favour of the assessee. In the circumstances of the case, we direct that there shall be no order as to costs.