Sikri J. - (1.) This appeal by certificate granted by the High Court of Punjab is directed against its judgment in Income-tax Reference No. 18 of 1958, made by the Income-tax Appellate Tribunal on November 11, 1957.
(2.) The Tribunal had referred the following question to the High Court : "Whether, on the facts and in the circumstances of this case, the concession contained in section 15C of the Income Tax Act in respect of the industrial undertaking of the manufacture of handloom fabrics at Ghaziabad is available to the assessee -
(3.) The High Court answered the question in the affirmative. The Commissioner of Income-tax having obtained certificate from the High Court under section 66A (2) of the Income Tax Act, 1922, the appeal is now before us.;