COMMISSIONER OF INCOME TAX Vs. GEETA TRADING CO

JUDGEMENT

(1.) THE Income-tax Appellate Tribunal, Jaipur Bench, Jaipur (the Tribunal) has referred to us under s. 256(1) the following question(s) for our opinion : In DB. IT. Ref. No. 22/94 (Asst. yr. 1985-86)

(2.) WE heard the learned counsel for the parties and perused the material and the case law our attention was invited to.