1996 (2) TMI 102

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..... earned counsel for the assessee-respondent, we feel that the direction for making a reference is necessary. The question is as follows : " Whether, on the facts and in the circumstances of the case, the assessee, engaged in the processing and export of shrimps, is entitled to the benefit of sections 80HH and 80-I of the Income-tax Act, 1961 ? " Learned senior counsel has brought to our notice .....

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..... n Delhi Cold Storage P. Ltd v. CIT [1991] 191 ITR 656. Accordingly, the Income-tax Appellate Tribunal, Cochin Bench, is directed to raise the question of law quoted hereinbefore and forward the same under section 256(2) of the Income-tax Act, 1961, along with the statement of case and all relevant documents. A copy of this judgment under the seal of this court and the signature of the Registra .....

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