LAJJA WATI SINGHAL Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) AT the instance of the assessee, the Income-tax Appellate Tribunal (Delhi Bench), referred the following question for the opinion of this court :

(2.) SMT Lajja Wati Singhal wife of one Babu Lal is the assessee and she was a partner in the firm, Satya Industrial Corporation. The husband of the assessee constructed a house in the accounting years relevant for the assessment years 1975-76 and 1976-77. The husband of the assessee while explaining the investment in the construction, stated that the two advances of Rs. 12,000 and Rs. 15,000 had been taken by him from his wife in the accounting years relevant to the assessment years 1975-76 and 1976-77.

(3.) AGGRIEVED, the assessee carried the dispute in appeal to the Income-tax Appellate Tribunal, which by an order dated July 22, 1980, affirmed the order of the Commissioner of Income-tax.