STATE OF KERALA Vs. GOPAL K P

JUDGEMENT

(1.) THE following two questions have been, at the instance of the Revenue, referred to us by the Kerala Agricultural Income-tax Appellate Tribunal, Additional Bench, Ernakulam :

(2.) THE assessment years in question are 1975-76 and 1976-77. On August 23, 1974, that is, during the accounting year relevant to the assessment year 1975-76, exhibit P-4 was executed by the assessee together with his wife, the latter acting as the guardian of their five minor daughters.

(3.) SECTION 9(2)(a)(iv) reads: