COMMISSIONER OF INCOME TAX Vs. JAIRAMDASS LOKESH KUMAR

JUDGEMENT

(1.) HEARD learned counsel for the Revenue. No one has appeared for the respondents in spite of service.

(2.) THE Tribunal has referred the following question of law at the instance of the Commissioner of Income-tax, Jodhpur, arising out of its order in I. T. A. No. 1708/JP of 1991, for the assessment year 1988-89 for the opinion of this court :