COMMISSIONER OF INCOME TAX Vs. AVON EMERY INDUSTRIES

JUDGEMENT

(1.) HEARD learned counsel for the parties.

(2.) THIS is an application under s. 256(2) of the IT Act, 1961, filed by the Revenue for seeking direction to the Appellate Tribunal, Jaipur Bench, Jaipur, to state the case and refer the following questions of law said to be arising out of order passed by the Tribunal in ITA No. 347/Jp/94 for the asst. yr. 1991-92 to this Court for its opinion.