LALA TRIBENI RAM Vs. STATE OF U P

JUDGEMENT

(1.) -

(2.) THIS is a reference under Section 66(2) of the Indian Income-tax Act from the learned Commissioner of Income-tax, central and United Provinces. The assessee in the present case is Lala Tribeni am of Bridgemanganj, and the assessment years are 1931-32 and 1932-33. The question of law that has been referred to us for our opinion is as follows :-