BEHARILAL ISHWARDASS Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THE IT Ref. No. 7 of 1976 relates to the asst. yrs. 1966-67 to 1970-71. THE reference application in this Court as such should be registered as 7, 7A, 7B, 7C and 7D of 1976 respectively.

(2.) THE Ref. No. 40 of 1976 relates to the asst yr. 1971-72 and parties in all the above cases are identical and the following question has been referred for the opinion of this Court by the Tribunal, as such they are disposed of by a common order:

(3.) IN the result, the question referred to us in these cases are also answered in the affirmative. There will be no order as to costs.