LAWS(CAL)-1994-5-6

S P JAISWAL ESTATES P LTD Vs. COMMISSIONER OF INCOME TAX

Decided On May 19, 1994
COMMISSIONER OF INCOME-TAX Appellant
V/S
COMMISSIONER OF INCOME-TAX Respondents

JUDGEMENT

(1.) The Tribunal has referred the following questions of law under Section 256(1) of the Income-tax Act, 1961 :

(2.) The questions, at the instance of the assessee, arising out of Income-tax Appeal No. 1298/(Cal) of 1983 filed by the assessee are :

(3.) The question, at the instance of the Department, arising out of Income-tax Appeal No. 1575/(Cal) of 1983 filed by the Department is :