RAJA ANAND BRAHM SHAH Vs. STATE

JUDGEMENT

(1.) THIS and the connected reference have been made under Section 24(4) of the U.P. Agricultural Income-tax Act on the following two questions:

(2.) THE instant reference relates to the assessment year 1364 Fasli of which the previous year is 1363F, while the connected reference relates to the assessment year 1361F., of which the previous year is 1360F. At the outset it is admitted between the parties that the first question does not arise out of the proceedings for the assessment year 1364F., and must be confined to the reference relating to the assessment year 1361F. We, therefore, proceed to examine the question in the reference relating to 1361F. alone and need not return any answer to that question for the assessment year 1364F.

(3.) ACCORDINGLY, we answer the first question in the affirmative in the connected reference.