COMMISSIONER OF INCOME TAX Vs. SHARDA DEVI LATH

JUDGEMENT

(1.) ON an application by the Revenue under Section 256(1) of the Income-tax Act, 1961, the following questions stated to be questions of law arising out of the order of the Tribunal have been referred to this court for its opinion :

(2.) THE controversy raised in the questions is covered by two decisions of this court in CIT v. Pushpa Devi [1987] 164 ITR 639 and CIT v. Smt. Rambha Devi [1987] 164 ITR 658. Following the said decisions, we answer all the questions in the negative and in favour of the Revenue. In the facts and circumstances, there will be no order as to costs.