COMMISSIONER OF INCOME TAX Vs. MODERN STONE TRADERS

JUDGEMENT

(1.) NOTICES were issued to the assessee to show-cause as to why his application may not be admitted and disposed of. NOTICES have been served but nobody appears on behalf of the assessee. We have gone through the record of the case. In our opinion, the following question of law arises and we direct the Tribunal to draw up a statement of the case and to make a reference to this court for its opinion :