COMMISSIONER OF INCOME TAX Vs. INDIAN PLASTICS AND CHEMICALS PRIVATE LIMITED

JUDGEMENT

(1.) THESE petitions under s. 256(2) of the I. T. Act, 1961 (hereinafter referred to as "the Act"), are by the revenue and relate to the same who is the respondent herein, for assessment years 1970-71 to 1973-74.

(2.) THE questions which the revenue wants to be referred to this court, have been set out in para. 4 of the petition and it is unnecessary to reproduce them in this order.

(3.) AS the answers to the above questions are self-evident, we decline to direct the Tribunal to refer them and dismiss these petitions.