S K DEY Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) At the instance of the assessee, following questions have been referred for opinion of this Court under Section 256(1) of the Income-tax Act, 1961 (in short, the Act). "

(2.) The assessee had filed return for the assessment year 1972-73. In part 4 of the return, it was indicated that a total sum of Rs. 25,622.00-'was not taxable and comprised of:

(3.) The departmental appeal was allowed and assessee's cross-objection was dismissed. Accepting prayer for reference, questions have been referred for opinion of this Court. In spite of notice, there is no appearance on behalf of the assessee.