PREM LATA AGARWAL Vs. COMMISSIONER OF WEALTH-TAX

JUDGEMENT

(1.) Both these references can be taken up together. The Income-tax Appellate Tribunal, B-Bench, Allahabad (hereafter "the Tribunal"), stated a case and referred the following questions of law for the opinion of this court under Section 27(1) of the W.T. Act (hereafter "the Act") :

(2.) The reference has been made at the instance of the assessee, Smt. Prem Lata Agarwal, an individual, and the assessment years involved are 1964-65 to 1971-72, The assessee had also sought reference of the following question for all these six years :

(3.) The Tribunal did not refer this question because in its opinion the answer to it was self-evident. The assessee, thereafter, moved an application before this court, being Wealth-tax Application No, 494 of 1978, and this court issued a direction on 30th October, 1978, to the Tribunal and in compliance with the same the Tribunal has drawn up a supplementary statement of the facts of the case and referred the following question for the opinion of this court :