1977 (7) TMI 32 - GUJARAT HIGH COURT

Extract:
.......is required to be given since the question is academic in the facts and circumstances of the case. Question No. 2.--In the negative i.e., in favour of the assessee and against the Revenue. Question No. 3.--In the negative, i.e., in favour of the assessee and against the Revenue. The Commissioner will pay the costs of this reference to the assessee.