MOTI LAL PADAMPAT SUGAR MILLS CO PRIVATE LIMITED Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THE following question has been referred to this court by the Appellate Tribunal :

(2.) THE facts giving rise to this question are as follows :

(3.) WE, therefore, answer the reference in the affirmative and direct that a copy of this judgment, under the seal of the court and the signature of the Registrar, shall be sent to the Appellate Tribunal as required under section 66(5) of the Income-tax Act. The assessee shall get its costs assessed at Rs. 200 from the opposite party.