COMMISSIONER OF INCOME TAX Vs. MANGALAM ARTS

JUDGEMENT

(1.) HEARD learned counsel for the parties.

(2.) THE Commissioner, Bikaner, has filed this application and requires this court to direct the Tribunal, Jaipur, Bench, Jaipur to state the case and refer the following question of law arising out of the Tribunal's order dated 29 -12 -1997, in ITA No. 570/Jp/1992, for the assessment year 1987 -88 :