K RAMABAI Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) IN obedience to an order made by this court in CP No. 182 of 1977, the INcome-tax Appellate Tribunal, Bangalore Bench, Bangalore ("Tribunal"), at the instance of the assessee, has referred the following question of law for the opinion of this court :

(2.) IN order to appreciate the question referred to us, it is necessary to notice in the first instance, the facts that are not in dispute and as found by the Tribunal.

(3.) ON the Tribunal making that order, the assessee moved it to refer the following question of law for the opinion of this court as arising in the case :