COMMISSIONER OF INCOME TAX Vs. RAMBHA DEVI

JUDGEMENT

(1.) THESE are three references in terms of Section 256(1) of the Income-tax Act, 1961 (hereinafter called "the Act"). The questions referred to us for our opinion are the following :

(2.) EARLIER, we had heard Taxation Cases Nos. 93 to 98 of 1978 (CIT v. Pushpa, Devi [1987] 164 ITR 639) which we disposed of by our judgment dated June 13, 1986. The questions referred to us for our consideration in the present references fell for consideration in the earlier cases as well. In the aforesaid earlier cases, questions Nos. 1 and 4 were as follows:

(3.) FOR the reasons stated above, the references are thus disposed of. Both the questions are answered in favour of the Revenue and against the assessee. In the special facts and circumstances of the case, there will be no order as to costs.