Commissioner Of Income-Tax vs All India Hindu Mahasabha on 10 December, 1981
This is at the instance of the Addl. CIT. The subject-matter of the reference has already been decided in another case by a Bench of this court. The citation is CIT v. All India Hindu Mahasabha (1983) 140 ITR 748 (Del). In that case a number of questions were referred of Which question Nos. 2 and 3 are the same as the ones now referred. The first question in that reference was as follows :