COMMISSIONER OF WEALTH TAX Vs. JANAKRAJ GROVER

JUDGEMENT

(1.) The question of law referred to in this case at the instance of the Revenue is :

(2.) Both the parties agree that the point at issue before us is squarely covered by the Supreme Court decision in the case of Ahmed Ibrahim Sahigra Dhoraji v. CWT (1981) 21 CTR (SC) 356 : (1981) 129 ITR 314 (SC), and that the question of law has to be answered in the affirmative and in favour of the assessee. The question is answered accordingly.

(3.) No order as to costs.