COMMISSIONER OF INCOME TAX Vs. ROOP KISHORE GOYAL

JUDGEMENT

(1.) THE Revenue by an application under section 256(2) of the Income-tax Act, 1961, has prayed for giving an appropriate direction to the Income-tax Appellate Tribunal to refer the following questions of law which arise out of its order dated July 22, 1983, in respect of the assessment years 1967-68 to 1970-71 :

(2.) ARGUMENTS of learned counsel for both the parties have been heard. We need not discuss the question which may affect the merits of the case.