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Petitioner: COMMISSIONER OF INCOME-TAX VS Respondent: VENKATESWARA TRADERS
Court Name: Andhra Paradesh High Court Judge(s): B. Sudershan Reddy, Syed Shah Mohammad Quadri Title: COMMISSIONER OF INCOME-TAX vs VENKATESWARA TRADERS Case No.: Case No. 12 of 1996 Date of Judgment:2000-07-12 Reported As: 2000 PTD 725 Result: Order accordingly
JUDGMENT
JUDGMENT SYED SHAH MOHAMMED QUADRI, J.--In this application under section 256(2) of the Income Tax Act, 1961, the Revenue seeks a direction to the Income-tax Appellate Tribunal to refer the following questions of law to this Court for opinion: "(1) Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal is justified in reducing the income to Rs.40,000 from Rs.1,85,000 for the assessment year 1984-85? (2) Whether, on the facts, and in the circumstances of the case, the Income-tax Appellate-Tribunal is correct in upholding the decision of the Commissioner of Income-tax (Appeals) regarding granting of registration?" <p.m></p.m>