MOTI TRUST Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THIS is an application under Section 256(2) of the Income-tax Act by which the assessee has raised the following questions :--

(2.) IT may be stated that the assessee had moved an application under Section 256(1) of the Act before the Tribunal and had raised the following three questions and requested that the same may be forwarded to this court for its opinion :