(1.) Heard Mr. Altaf Ahmad, the learned Additional Solicitor General appearing for the appellants and Mr. Rakesh Dwivedi, the learned Additional Solicitor General appearing for the respondent.
(2.) Leave is granted.
(3.) This appeal is directed against the judgment and order of the High Court of Judicature at Allahabad in ITA No. 155/97 dated October 15, 1999 taking the view that the following question is not a statable question of law. The question reads as follows :