COMMISSIONER OF INCOME TAX Vs. SRIDHAR JEW

JUDGEMENT

(1.) The following two questions of law have been referred to this court by the Tribunal under Section 256(1) of the Income-tax Act, 1961 ("the Act") :

(2.) The reference relates to the assessment years 1958-59 to 1972-73.

(3.) The dispute in the instant case is with regard to the method of assessment of properties which were dedicated to a number of deities. The properties under consideration were assessed in the hands of the shebait Pulin Chandra Daw for the assessment years 1952-53, 1953-54 and 1954-55. The correctness of the assessments in those years came up for consideration before this court in the case of CIT v. Pulin Chandra Daw [1967] 63 ITR 179, 181, the question there being :