COMMISSIONER OF INCOME TAX Vs. HAMDARD DAWAKHANA WAKF

JUDGEMENT

(1.) AT the instance of the Revenue, the following questions have been referred for the opinion of this court under Section 256(1) of the Income -tax Act, 1961 (in short the 'Act'), by the Income -tax Appellate Tribunal, Delhi Bench 'C' (for short the 'Tribunal') :

(2.) WE have heard learned counsel for the Revenue. There is no appearance on behalf of the assessed in spite of notice. The assessment years involved are 1975 -76 and 1976 -77. So far as the first question is concerned, in view of the decision of this court in the assessed's own case for earlier years, i.e., CIT (Addl.) v. Hamdard Dawakhana (Wakf) : [1986]157ITR639(Delhi) , the question has to be answered in the affirmative, in favor of the assessed and against the Revenue.