Commissioner of Income Tax Vs Kesho Dass Shri Gopal

B.P. Jeevan Reddy, C.J.@mdashThe Tribunal has referred the following question u/s 256(1) of the Income tax Act, 1961.

"Whether, on the facts and in the circumstances of the case, the ''Rasoi'' expenses of Rs. 13,394 were in the nature of entertainment expenditure and were disallowable u/s 37(2B) of the Income Tax Act, 1961 ?"

We have heard learned counsel for the petitioner. None appears for the respondent, though served.

2. In view of the Full Bench decision of this court in Phool Chand Gajanand Vs. The Commissioner of Income Tax, , the question has to be answered in the affirmative, i.e., in favour of the Revenue and against the assessee. No costs.