GANTA VIJAYA LAKSHMI Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) This appeal is sought to be preferred and admitted against the judgment and order of the learned Tribunal dt. 22.7.2013, in relation to assessment year 2008-2009, on the following suggested question of law:

(2.) We are unable to accept the contentions as the language of the aforesaid Sections is very clear that it relates to unmarried daughters. Here the undisputed fact is that the property is purchased in the name of married daughters. When the Legislature thought it fit to specify the words 'unmarried daughters', the Court cannot substitute the words. Therefore, we do not find any illegality or infirmity in the impugned judgment and order in any manner. We therefore dismiss the appeal as no point of law is involved, much less substantial question of law. There will be no order as to costs.