NILAKANTHA RATH Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) A Hindu undivided family is the assessee in this case under the Income-tax Act, 1961, for the assessment years 1968-69 to 1975-76. In the reference applications under Section 256(2) of the Act for all the aforesaid years, this court called for separate statements on the following question of law arising out of the orders for the opinion of this court :

(2.) SINCE the same question is involved for each of the years, the references were heard together and are disposed of by this common judgment.