1991 (1) TMI 112

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....1991<br>- - -<br>Income Tax<br>Judge(s)&nbsp; : B. P. JEEVAN REDDY., R. A. SHARMA&nbsp; JUDGMENT By this application the Department is asking this court to refer the following question under sec....

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....ication in as much as the Tribunal has merely followed the judgment of this court in Shiv Narain Agarwal v. CIT [1983] 139 ITR 999 (All). The ground on which the reference is sought is that an appeal ....