COMMISSIONER OF INCOME TAX Vs. LAKHPAT FILM EXCHANGE

JUDGEMENT

(1.) THIS reference application at the instance of Revenue under S. 256(2) of the IT Act, seeking reference for the opinion of this Court on the following questions :

(2.) IT is submitted by Mr. Bhandawat that as far as question Nos. 3 and 4 are concerned, the Tribunal has already made a reference. As far as the first question is concerned, the same is covered by the decision of this Court in CIT vs. Pratap Singh Amro Singh etc. etc. (1993) 200 ITR 788 (Raj). The second question is also covered by the decision of this Court in CIT vs. Hotel Joshi (1999) 157 CTR (Raj) 369 : (2000) 242 ITR 478 (Raj). Thus, no referable question of law arises, the reference application is rejected.