COMMISSIONER OF INCOME TAX Vs. ALEYKUTTY V J

JUDGEMENT

(1.) THIS batch of 13 references are at the instance of the Revenue. The respondents in this batch of cases are three different assessees, Smt. V.J. Aleykutty, Shri K.J. Mathew and Shri T.J. Joseph. Some important aspects that arise for consideration in these cases are common. So the cases were heard together as agreed to by the Revenue and the respondent-assessees.

(2.) BEFORE we advert to the question/questions of law referred in the various cases by the Income-tax Appellate Tribunal (in short, "the Tribunal") for the decision of this court, it will be useful to specify the different assessees in the different cases and the assessment years involved in the said cases. As stated earlier, in all the cases, the references are at the instance of the Revenue, the applicant.

(3.) IN the next batch of cases, the details are as follows : INcome-tax Reference No. 34 of 1986 : INcome-tax Reference No. 141 of 1986 : INcome-tax Reference No. 53 of 1987 : INcome-tax Reference No. 67 of 1988 : INcome-tax References Nos. 88 to 90 of 1988 :