SURESH KUMAR RAWAT Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) MR. R.K. Yadav for MR. N.M. Ranka submits that MR. Ranka has no instructions from the assessee. None appeared for the assessee. In an application under Section 256(2) of the Income-tax Act, 1961, the Tribunal was directed to refer the following questions for the opinion of this court :

(2.) IN pursuance of our direction, the Tribunal has referred the abovesaid questions with a statement of case along with the annexures.