SUMITRA DEVI KHIRWAL Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) IN this reference under s. 66(1) of the INdian IT Act, 1922, this Court has been invited to answer the following questions :

(2.) THE first question has been referred at the instance of the assessee and the second question of the CIT. Counsel for the Department concedes that the second question must be answered in the affirmative and against the Department, in view of the decision of this Court in CIT vs. Smt. Minabati Agarwalla (1971) 79 ITR 278 (Cal) : TC 9R.336.