CHANDRAKALA BAI NAILA Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) BY this reference under Section 256(1) of the Income-tax Act, 1961 (hereinafter referred to as "the Act"), the Income-tax Appellate Tribunal, Jabalpur, has referred the following questions of law to this court for its opinion :

(2.) WHETHER the Tribunal was justified in law in holding that the provisions of Section 64(1)(iii) were applicable for adding the share income in the name of Sanjay Kumar which was being assessed in the hands of the Hindu undivided family to the total income of the appellant ?"