COMMISSIONER OF INCOME TAX Vs. BABA AVTAR SINGH

JUDGEMENT

(1.) This order will dispose of two references viz. I.T.R. No. 30 of 1965 and I.T.R. No. 60 of 1969. I.T.R. No. 30 of 1965 relates to the assessment year 1957-58 while I.T.R. No. 60 of 1969 relates to the assessment years 1953-54, 1958-59 and 1959- 60. The applicant in all these references is the Commissioner of Income-tax, New Delhi while the respondent is Shri Baba Avtar Singhji of Delhi, who will hereafter be referred to as the assessee.

(2.) With regard to the assessment year 1957-?8 of which the relevant previous year was the financial year ending 31-3-1957, a separate order of assessment was made. This order was followed by an order of the Appellate Assistant Commissioner of Income-tax and the Income-tax Appellate Tribunal. The order of the Income-tax Appellate Tribunal which reversed the decision of the authorities below, was treated as the basic order and was followed in the three assessment years viz. 1953-54, 1958-59 and 1959-60.

(3.) Eventually two separate applications for reference were filed by the Commissioner of Income-tax Delhi raising a common question of law. This order will dispose of the said common question and will operate in respect of all the four assessment years viz., 1953-54, 1958-59, 1959-60 and 1957-58. The question reads as follows :-