COMMISSIONER OF INCOME TAX Vs. BHAGIRATHI DEVI

JUDGEMENT

(1.) THIS reference is under Section 256(1) of the Income-tax Act, 1961 (hereinafter to be referred to as "the Act" only). The Tribunal has referred the following questions of law for the opinion of this court :

(2.) ON facts similar to the present case, the answer has already been given by this court in various decisions including in the case of CIT v. Pushpa Devi [1987] 164 ITR 639, CIT v. Smt. Rambha Devi [1987] 164 ITR 658, CIT v. Smt Sharda Devi Lath [1989] 175 ITR 566 and in the case of CIT v. Smt Krishna Devi [1989] 175 ITR 591.