COMMISSIONER OF INCOME TAX BOMBAY CITY Vs. COOPER ENGINEERING LTD

JUDGEMENT

(1.) THE question referred for our decision is as follows :

(2.) THE department had, however, posed for reference before the Tribunal a slightly different question. They had omitted all reference to the findings of the Tribunal and had merely posed the following question :

(3.) THE Tribunal, however, has referred the question as posed by the assessee and not the letter question and before us the Commissioner has taken out a notice of motion for reframing of the question. We shall presently show after discussing the question that has been actually referred that there is really no substantial difference between the two questions and that the question as referred by the Tribunal correctly represents the question that arises in this reference.