LAWS(RAJ)-1966-12-12

RAMPATLAL TIRKHA RAM Vs. COMMISSIONER OF INCOME TAX

Decided On December 16, 1966
RAMPATMAL TIRKHA RAM Appellant
V/S
COMMISSIONER OF INCOME TAX. Respondents

JUDGEMENT

(1.) THIS is a reference by the Income-tax Appellate Tribunal, Delhi Bench B, under section 66(1) of the Indian Income-tax Act, 1922.

(2.) THE question referred to us reads as follows :