BHAGIRATHI DEVI JALAN Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) In this reference under Section 66(2) of the Indian Income-tax Act, 1922, the question under consideration is :

(2.) The relevant provisions of Section 33B run thus ;

(3.) In the instant reference the assessee filed voluntary returns for the assessment years 1953-54 to 1961-62 on May 12, 1961. The assessee gave her address as 13, Rameswar Malia Lane, Howrah, before the Income-tax Officer, "D" Ward, Howrah. For the assessment years 1960-61 and 1961-62 the assessee's name was described as M/s. Universal Trading Corporation.