K P SRIVASTAVA Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THE Income -tax Appellate Tribunal has referred the following nine questions purported to arise from the order of the Income -tax Appellate Tribunal in I. T. A. Nos. 4037, 4738 and 4737/Delhi of 1988 for the assessment years 1983 -84, 1984 -85 and 1985 -86.

(2.) WHETHER , on the facts and circumstances of the case, the Tribunal was correct in law in holding that the nursing home could be run only by a qualified doctor ?

(3.) WHETHER , on the facts and circumstances of the case, the Tribunal was correct in holding that income from running the physiotherapy centre did not represent the income of Smt. Shobha Srivastava but was the income of the assessee ?