LAWS(CAL)-1980-12-18

SUSHILA DEVI RAMPURIA Vs. COMMISSIONER OF INCOME TAX

Decided On December 11, 1980
SMT. SUSHILA DEVI RAMPURIA Appellant
V/S
COMMISSIONER OF INCOME TAX Respondents

JUDGEMENT

(1.) IN this reference under S. 256(2) of the IT Act, 1961, for the asst. yrs. 1963-64 and 1965-66 the following questions have been referred :

(2.) FOR the asst. yr. 1965-66 an additional question was referred which is as follows :

(3.) HAVING regard to the evidence adduced, in our opinion, the Tribunal came to a correct decision and the questions posed must be answered against the assessee.