COMMISSIONER OF INCOME TAX Vs. SHAMBHU RAM

JUDGEMENT

(1.) AT the instance of the revenue, the Income Tax Appellate Tribunal, Delhi Bench 'B', New Delhi (hereinafter referred to as 'the Tribunal') has referred the following question for opinion of this court :

(2.) NO one appears for the assessed. We have accordingly heard Ms. Prem Lata Bansal, senior standing counsel for the revenue. Since answer to the question raised in the present reference stands concluded by a decision of this court in the case of the assessed himself, we deem it unnecessary to state the facts. We may, however, note that the reference pertains to the assessment year 1976 -77 and the issue raised is as to whether the property bequeathed in favor of his son by late Shri. Acharaj Ram by Will dated 28 -10 -1963 was to be treated as their individual property or property belonging to their branch of undivided family.

(3.) THE reference stands disposed of accordingly.