COMMISSIONER OF WEALTH TAX Vs. RADHA KRISHNA JALAN

JUDGEMENT

(1.) A statement of case has been submitted by the Income-tax Appellate Tribunal, Patna Bench " B ", referring the following question of law for the opinion of this court:

(2.) THE Tribunal did not consider the matter in detail, as it was submitted before the Tribunal that the facts of the case were exactly similar to the facts of the case of Shri Nand Lal Jalan which had been disposed of by the Tribunal. In that case also a reference of the same question had been made to this court. THE statement of the case, in so far as the aforementioned Shri Nand Lal Jalan is concerned, has been made annex. A to this case and the order of the Tribunal in that case has been made annex. B.

(3.) SINCE the matter referred to this court with regard to Sri Nand Lal Jalan, one of the partners, is identical to that of the other partner. Sri Radha Krishna Jalan, and the point of law referred being the same, the matter already stands concluded by the afore-mentioned decision of this court.