MALIK SINGH TIRATH SINGH Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THIS reference has been made at the instance of the assessee under section 66(1) of the Income-tax Act, 1922.

(2.) THE High Court upon the hearing of any such case shall decide the questions of law raised thereby and shall deliver its judgment thereon....

(3.) THE reference shall be returned to the Income-tax Appellate Tribunal accordingly. THEre is no order as to costs.