JAYAKUMARI AND DILHARKUMARI Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THE Income-tax Appellate Tribunal, Bangalore Bench (hereinafter referred as the Tribunal), has referred these two cases under section 256(1) of the Income-tax Act, 1961 (hereinafter referred to as "the Act"), formulating as many as seven questions for our answer with a statement of the case. THE questions referred are as follows :