COMMISSIONER OF INCOME TAX Vs. HASEEBA KHATOON

JUDGEMENT

(1.) The Income Tax Appellate Tribunal, New Delhi has referred to following question of law under Section 256 (1) of the Income Tax Act, 1961, (hereinafter referred to as "the Act") for opinion of this Court.

(2.) The reference relates to the assessment years 1978-79.

(3.) Brief facts of the case are that assessee -respondent (hereinafter referred to as the "Assessee") is assessed to taxed in the status of individual. For the assessment year in dispute, which ended on 31.12.1977 during the course of assessment proceeding, the income tax officer came to know that the husband of the assessee namely, Atiqur Rhaman had received commission of Rs. 26,420/- from the firm M/s Anwar Kamal & Bros., in which the assessee was also one of the partner. Income-tax Officer invoked the provision of Section 64(1) (ii) of the Act and after holding that the husband of the assessee did not have any technical or professional qualification, added the above commission to the total income of the assessee. It may be mentioned that before the income tax officer assessee fled writter statement in which it was claimed that although husband of the assessee has 50 years of experience in export and technical degree. First appeal filed by the Assessee was dismissed. Assessee filed second appeal before the Tribunal. Tribunal allowed the appeal and deleted the addition. Tribunal found that Atiqur Rahman had experience in the line of business which the firm was carrying for over 50 years. He visited foreign countries for the purpose of promotion of export of brassware articles. He had wide experience in this particular line of business. It is only on account of such experience he was engaged in the firm for which he was paid commission. With regard to the interpretation of the word "Professional Qualification" Tribunal held as follows: