2000 INSC 1322 SUPREME COURT OF INDIA Commissioner of Income-tax Vs. Gurjit Singh Mansahia (S. P. Bharucha, N. Santosh Hedge and Y. K. Sabharwal JJ.) 06.12.2000 ORDER The Text below is only a summarized version of the order pronounced High Court declined to call for reference at behest of revenue on view that no referable of question of law arose. Supreme Court held that question was a question of law and requires consideration of High Court. Directed Tribunal to refer question to High Court.