COMMISSIONER OF WEALTH TAX Vs. AMIRTHAMMAL

JUDGEMENT

(1.) THE common question involved for consideration under reference in all these actions for the opinion of this court is reflected as below :

(2.) THE assessments in question are relatable to the five assessment years, namely, 1970-71 to 1974-75.

(3.) THE Assessing Officer took the same sort of a view for the assessment year 1974-75.