COMMISSIONER OF INCOME TAX Vs. CHANDRIKA SINGH

JUDGEMENT

(1.) THIS is a reference under Section 256(1) of the I.T. Act, 1961, by the Income-tax Appellate Tribunal, Patna Bench "A", Patna. The following question has been referred for our opinion :

(2.) THE assessment year in question is 1966-67. THE assessee filed the return after April 1, 1968, i.e., after the amendment which came into effect on April 1, 1968, showing an income of Rs. 4,000. THE ITO determined the assessee's income at Rs. 37,500, but it was ultimately reduced to Rs. 13,500 by the Appellate Tribunal.

(3.) THE question thus is answered in favour of the Revenue and against the assessee. Hearing fee Rs. 250.