COMMISSIONER OF INCOME-TAX Vs. RAJINDER KUMAR

JUDGEMENT

(1.) THE question of law referred to this court for its opinion is as follows :

(2.) THE matter here is covered by the judgment of this court in CIT v. Smt. Parvati Devi [1983] 141 ITR 738, and, consequently, the reference is answered in the affirmative, in favour of the assessee and against the Revenue. There will be no order as to costs.