COMMISSIONER OF INCOME TAX Vs. SYED ANWAR HUSSAIN

JUDGEMENT

(1.) AS directed by this court under Section 256(2) of the Income-tax Act, 1961 (hereinafter referred to as "the Act"), the Income-tax Appellate Tribunal, Patna Bench, has referred the following questions of law to this court for its opinion :

(2.) WHETHER, on the facts and in the circumstances of the case, the Tribunal is justified in law in setting aside the order of the Income-tax Officer and the Appellate Assistant Commissioner holding that the income from the house property has to be taxed in the hands of the assessee as the same has not been legally transferred to the wife and remanding the case to the Income-tax Officer for making a fresh assessment ?"