COMMISSIONER OF INCOME TAX Vs. ANARDEI DEVI

JUDGEMENT

(1.) THESE are six references under Section 256(1) of the Income-tax Act, 1961 (hereinafter to be referred to as "the Act"), which relate to the assessment years 1968-69 to 1973-74. The questions referred to us for our opinion are as follows :

(2.) THE facts of these references are exactly identical to those in the case of CIT v. Pushpa Devi (Taxation Cases Nos. 93 to 98 of 1978 disposed of on June 13, 1986--[1987] 164 ITR 639 (Pat)) except that the assessee is different in these references. THE questions falling for consideration are exactly the same.

(3.) LET a copy of this order be sent to the Assistant Registrar of the relevant Income-tax Appellate Tribunal under Section 260 of the Income-tax Act, 1961.