LAWS(RAJ)-1985-11-21

COMMISSIONER OF INCOME TAX Vs. PRATAPSINGH

Decided On November 19, 1985
COMMISSIONER OF INCOME-TAX Appellant
V/S
PRATAPSINGH Respondents

JUDGEMENT

(1.) THE following question of law has been referred to this court for its opinion by the Income-tax Appellate Tribunal, Jaipur Bench, by its decision dated January 28, 1975 :

(2.) WE may state a few relevant facts giving rise to the present reference.

(3.) THE Department then moved Reference Applications Nos. 149 and 150/JP/1974-75. It is on these reference applications, the aforesaid question of law arising out of the order of the Tribunal, has been referred to us for our opinion.