COMMISSIONER OF INCOME TAX Vs. TALWAR B N

JUDGEMENT

(1.) THE Income-tax Appellate Tribunal has invited the opinion of this court on the following question :

(2.) THE assessee is a Hindu undivided family consisting of B.N. Talwar and his sons.

(3.) THE question referred by Tribunal mentions three figures of Rs. 38,918, Rs. 35,184 and Rs. 38,300 as the salary and allowances assessed for the assessment years 1958-59, 1959-60 and 1960-61, respectively. THE assessment order relating to the assessment year 1958-59 has alone been made part of the statement of the case and we do not have the assessment orders for the remaining two years. From a perusal of that assessment order, it appears that the figure Rs. 38,918 is made up of the salary, income-tax paid on the salary, bonus received and add-backs on account of a part of the car allowance and entertainment allowance not allowed. Learned counsels for the parties are agreed that the figure of Rs. 38,918 is composed of these five items.