LAWS(RAJ)-2001-10-42

COMMISSIONER OF INCOME TAX Vs. LAXMI STORES

Decided On October 29, 2001
COMMISSIONER OF INCOME-TAX Appellant
V/S
LAXMI STORES Respondents

JUDGEMENT

(1.) WE have heard Mr. L.M. Lodha, learned counsel for the Revenue.

(2.) THIS is a reference application under Section 256(2) of the Income-tax Act, 1961, at the instance of the Department.