DHIRAJBEN R AMIN Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) In view of the decision of this court in Sunil Siddharthbhai V/s. COMMISSIONER OF INCOME TAX [1985] 156 ITR 509, the first question referred to the High court, as mentioned in the order of the High court under appeal, is answered in favour of the assessee and in the affirmative. The appeal is accordingly allowed. There will be no order as to costs.