1991 (3) TMI 2

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... to state case and refer a question of law said to arise out of the Tribunal's appellate order for its opinion. The circumstance that, in doing so, the High Court relied on a decision which in turn followed an earlier one in CIT v. T. S. Hajee Moosa and Co. [1985] 153 ITR 422 (Mad) implied that question of law did arise, but the question, in view of the earlier decision, was held as not a referabl....