LAWS(ALL)-2013-9-304

CIT, LUCKNOW Vs. KISAN SAHKARI CHINI MILLS LTD

Decided On September 09, 2013
Cit, Lucknow Appellant
V/S
Kisan Sahkari Chini Mills Ltd Respondents

JUDGEMENT

(1.) We have heard Sri R.K. Upadhyay for the department. Sri Shakeel Ahmad appears for the respondent-assessee.

(2.) The Income Tax Appellate Tribunal, Allahabad has referred the following, two questions of law under section 256 (1) of the Income Tax Act, 1961 (the Act), for opinion to this Court.

(3.) Brief facts, as stated in the reference are as follows:-