COMMISSIONER OF INCOME TAX Vs. RAO RAJA KALYANSINGH

JUDGEMENT

(1.) AT the instance of the Commissioner Income-tax, Rajasthan, Jaipur, this court directed the Income-tax Appellate Tribunal, Delhi Bench "B", to refer the following question under section 66 (2) of the Indian Income-tax Act, 1922, for answer by this court, namely :

(2.) BECAUSE the learned counsel for the parties in the course of their addresses often disagreed on the questions of facts we can do no better than relate the facts as agreed upon between the parties before the Tribunal and extract them from the statement of the case.