COMMISSIONER OF INCOME-TAX Vs. P MAHALAKSHMI

JUDGEMENT

(1.) The reference in ITRC No. 101 of 1978 under Section 256(1) of the I.T. Act, 1961 (to be referred to as " the Act "), arises out of the appellate order dated March 31, 1977 of the Income-tax Appellate Tribunal, Bangalore Bench, Bangalore, in I.T. Appeal No. 82 (Bang)/ 76-77.

(2.) The other eight connected references arise out of corresponding appeals disposed of by the Tribunal following its order in I.T. Appeal No. 82 (Bang)/76-77.

(3.) The question referred for the opinion of this court in ITRC No. 101/78 is: