1999 (9) TMI 22

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....t, 1961, praying that the Income-tax Appellate Tribunal, Allahabad, be directed to state a case and refer the following questions said to be of law and to arise out of the common order dated July 4, 1994, passed in I. T. A. No. 1782 (All.) of 1993 for the assessment year 1989-90 for the opinion of this court : "(1) Whether in law and on the facts the Income-tax Appellate Tribunal was justified in....

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....ld be applicable to the assessment year 1989-90 also ?" We have heard Sri Shambhu Chopra, standing counsel for the Commissioner. No one has appeared on behalf of the respondents. Sri Shakeel Ahmad, advocate reported that he has withdrawn from the case and has informed the respondent accordingly. Having perused the Tribunal's order and having heard learned counsel for the Revenue, we are of the op....