SYED MOHAMMAD ISA Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) .

(2.) THIS is a reference under Section 66 (2) of the Indian Income-tax Act.

(3.) THERE is a parallel reference in respect to the assessees brother, Syed Mohammed Umar; but we need not concern ourselves about that, for the Commissioner says that the facts and the question of law involved are identical. There was a third brother, but he is dead.