LAWS(ALL)-1997-9-194

BHAGWAT PRASAD Vs. COMMISSIONER OF INCOME TAX

Decided On September 04, 1997
BHAGWAT PRASAD Appellant
V/S
COMMISSIONER OF INCOME-TAX Respondents

JUDGEMENT

(1.) AT the instance of the assessee, the Income-tax Appellate Tribunal, Allahabad Bench, Allahabad, has made this reference to this court under Section 256(1) of the Income-tax Act, 1961 (for short "the Act").

(2.) THE brief facts are these :

(3.) IT may be observed that Sub-section (5) of that provision provides that directions issued under Sub-section (4) shall be binding on the Income-tax Officer.