COMMISSIONER OF INCOME TAX Vs. PANDIT DHANESHWARDHAR MISRA

JUDGEMENT

(1.) THIS is a reference under Section 66(2), Indian Income-tax Act, made by the Commissioner of Income-tax.

(2.) THE question propounded by the Commissioner is as follows :-

(3.) IN my view the annual sum is not agricultural income, and I would answer the question referred to this Court by the Commissioner of INcome-tax in the negative.