COMMISSIONER OF INCOME TAX Vs. KRISHNA DEVI

JUDGEMENT

(1.) THESE are four references in relation to assessment years 1970-71, 1971-72, 1972-73 and 1973-74. In these references, the following questions have been referred to us for our opinion ;

(2.) LET a copy of this judgment be transmitted to the Assistant Registrar, Income-tax Appellate Tribunal, Patna, in terms of Section 260 of the Income-tax Act, 1961.