COMMISSIONER OF INCOME TAX CALCUTTA Vs. KOKILA DEVI

JUDGEMENT

(1.) These appeals were brought on the strength of the certificates granted by the High Court of Calcutta against its judgment in references under section 66 (1) of the Income Tax Act, 1922 (hereinafter called the Act).

(2.) The questions referred to the High Court are:

(3.) The High Court answered the first question in the affirmative and in view of that answer, it did not find it necessary to answer the second question.