COMMISSIONER OF INCOME TAX Vs. MITRA L C

JUDGEMENT

(1.) THESE two references involve a common question formulated for the opinion of this court and they relate to two assessment years 1981-82 and 1982-83 are in respect of the same assessee.

(2.) THE Income-tax Appellate Tribunal, Patna Bench, Patna, has referred the following question for the opinion of this court :