(1.) HEARD Mr. Sandeep Bhandawat and Mr. Sanjeev Johari for the respective parties.
(2.) THIS reference application has been filed by the Commissioner of Income-tax, Jodhpur, under Section 256(2) of the Income-tax Act, 1961, against the order dated February 9, 1998, passed by the Income-tax Appellate Tribunal, Jaipur.