COMMISSIONER OF INCOME TAX Vs. GANESAN G S

JUDGEMENT

(1.) IN an application by the Revenue under section 256(1) of the INcome-tax Act, 1961, the Tribunal has referred to this court the following two questions :

(2.) THE facts giving rise to the above are stated by the Tribunal as follows :

(3.) THE court also took notice of the provisions under section 9 of the Act which dealt with the tax payable by the assessee under the head "Income from the property" and observed (at page 415) :