LAWS(MPH)-1997-3-1

KAUSHALYABAI Vs. COMMISSIONER OF INCOME TAX

Decided On March 17, 1997
KAUSHALYABAI Appellant
V/S
COMMISSIONER OF INCOME-TAX Respondents

JUDGEMENT

(1.) THIS is a reference under Section 256(1) of the Income-tax Act, 1961 (for short "the Act"), at the instance of the assessee and the following two questions have been referred by the Tribunal for answer by this court :

(2.) WHETHER, on the facts and in the circumstances of the case, the income of Smt. Kaushalyabai could be legally and validly included in the income of her husband, Vishandas, under Section 64 of the Income-tax Act, 1961 ?"

(3.) THE reference is accordingly disposed of.