SUSHILA KUMARI Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) MR. D. S. Shishodia states that the requisite number of paper books was not filed as the decision rendered in Arvind Singh v. CIT [1986] 160 ITR 908 (D.B.I.T. Ref. No. 45 of 1977, dated August 22, 1985), governs this case. He further submits that the paper book may be dispensed with and the reference may be disposed of in accordance with the judgment in Arvind Singh's case (supra p. 908).

(2.) MR. B. R. Arora, learned counsel for the Revenue has no objection to the said course being adopted.

(3.) WE, therefore, answer the question referred for the opinion of this court in the negative, i.e., in favour of the assessee and against the Revenue.