COMMISSIONER OF INCOME TAX Vs. MURARI MOHAN HJAZRA

JUDGEMENT

(1.) THE Tribunal has referred the following question of law under S. 256(2) of the IT Act, 1961 to this Court :

(2.) IN this case the assessment years involved are 1966-67 to 1971-72.

(3.) THE AAC on appeal held that the ITO was not justified in adding the share income from the business of Precision Mechanical Works as also the income from the property in the hands of the assessee.