SAMBHAR SALTS LTD Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THIS application has been moved under s. 256(2) of the IT Act, 1961 (the Act) whereby the petitioner has prayed that the Tribunal may be directed to draw a statement of the case and refer the question of law arising from the order of the Tribunal dt. 27th July, 1981 in IT Appeal No. 610 (Jp.) of 1978-79.

(2.) WE have heard Ranka, the Id. Counsel for the petitioner and Surolia, the Id. Counsel for the non-petitioner.