Commissioner Of Income-Tax vs Abdul Karim Ali Mohd. on 3 December, 1990

JUDGMENT

1. This is a petition under Section 256 of the Income-tax Act, 1961. In the light of the judgment given in the case of Kama Bai v. CIT [1990] 181 ITR 400 (SC), it is not necessary to call for the statement of facts and to frame any question.

2. We are only concerned with the application under Section 256, as such it is not necessary to pass any order relating to the submissions made by any of the parties, may be for a different year.