COMMISSIONER OF INCOME TAX Vs. USHA VERMA

JUDGEMENT

(1.) FOLLOWING questions of law have been referred for opinion of this Court by the Income Tax Appellate Tribunal, Delhi Bench "B" Delhi in RA No.439/Del/82 in ITA No.874/Del/81, in respect of assessment year 1978-79:-

(2.) THE questions have already been gone into in the judgment of this Court in THE Commissioner of Income Tax, Haryana, Rohtak v. Dr. (Mrs.) Usha Verma, Rohtak, ITR No.47 of 1985, decided on 21.11.2001 and the questions have been answered in favour of the revenue and against the assessee. In view of the above, the questions referred are answered in favour of the revenue and against the assessee.