COMMISSIONER OF INCOME TAX Vs. SHARDA DEVI LATH

JUDGEMENT

(1.) THE present tax cases arise out of a reference made by the Tribunal under Section 256(1) of the Income-tax Act, 1961 (hereinafter to be referred to as "the Act" only), for seeking the opinion of this court on the following question of law :

(2.) THESE three tax cases relate to the assessment years 1970-71, 1971-72 and 1972-73 and involve a common question of law on identical facts.

(3.) LET a copy of this judgment be transmitted to the Assistant Registrar of Income-tax Appellate Tribunal, 'A' Bench, Patna, in terms of Section 260 of the Act.