COMMISSIONER OF INCOME TAX Vs. ANAND PRAKASH MITTAL

JUDGEMENT

(1.) NONE is present for the respondent in spite of service.

(2.) THE Commissioner of Income-tax has moved this application under Section 250(2) for requiring the Tribunal to state the case and refer questions of law said to be arising out of the Tribunal's order passed in I. T. A. No. 2166/JP of 1996. THE questions of law proposed by the Revenue for the purpose of making a reference are as under :

(3.) WE, therefore, allow this application and direct the Tribunal to state the case and refer the following question of law which, in our opinion, do arise :