COMMISSIONER OF INCOME TAX Vs. SHYAM LAL SURENDRA KUMAR

JUDGEMENT

(1.) RESPONDENT served but not represented.

(2.) IT is brought to our notice by learned standing counsel for the Revenue that identical questions arising in an identical and connected matter have been directed to be stated by this court in C1T v. Jitendra Kumar Vidya Devi [1990] 184 ITR 247. Following the said decision, these income-tax applications are allowed and the Tribunal is directed to state the following two questions :