COMMISSIONER OF INCOME TAX Vs. SUSHILA DEVI

JUDGEMENT

(1.) HEARD . At the instance of Revenue, the following question has been referred for opinion of this Court by the Income tax Appellate Tribunal, Delhi Bench 'C', (in short 'the Tribunal'), under S. 256(1) of the IT Act, 1961 (in short 'the Act') :

(2.) THE dispute relates to asst. year 1971 72. We need not go into the factual aspects in detail in view of the following finding recorded by the Tribunal :