COMMISSIONER OF WEALTH-TAX Vs. JAGDEV INDER SINGH

JUDGEMENT

(1.) THE question posed for our determination is :

(2.) THE matter raised here is clearly covered by the decisions of this court in CWT v. Hari Singh [1980] 123 ITR 558 and CWT v. Smt. Devinder Kaur [1984] 146 ITR 234. It may be mentioned that the special leave petition filed against the decision in Smt. Devinder Kaur's case [1984] 146 ITR 234 has also since been dismissed by the Supreme Court (see [1983] 144 ITR (St.) 12 ). The other judgment where a similar view has been taken is that of the High Court of Kerala in CWT v. Mrs. Sara Varghese [1988] 170 ITR 436.

(3.) THE reference is thus answered in the affirmative, in favour of the assessee and against the Revenue. This reference is disposed of accordingly. There will be no order as to costs.