COMMISSIONER OF INCOME TAX Vs. SHAMBHU RAM SONI

JUDGEMENT

(1.) AT the instance of the CIT under r. 256 (1) of the INCOME TAX ACT, 1961, in ITRs, Nos. 76 and 80 of 1975 and ITR. No. 46/77 and under S. 27(1) of the WT Act, 1957, in W.T.Rs. Nos. 9 to 13 of 1975, an identical question in each case has been referred to this Court for its opinion:

(2.) SHRI Shambhu Ram Soni, the assessee, is an individual. He is one of the sons of Lala Acharaj Ram., Lala Acharaj Ram owned considerable selfacquired properties. He executed a will on October 28, 1963, in these words:

(3.) I give and bequeath Rs. 5,000 (rupees five thousand only) to each of my granddaughters,, Smt. . Smt. Krishna -daughter of L. Chan Lal (my wife).