COMMISSIONER OF INCOME TAX Vs. PARVATI DEVI KALVANI

JUDGEMENT

(1.) THE Tribunal has referred for the opinion of this Court the following questions :

(2.) LEARNED counsel for both sides had agreed that the decision in Hoshiari Lal Kalvani's case fully covers the present case. Accordingly, we answer the question referred to this Court in the affirmative and in favour of the assessee and against the Department. There will be no order as to costs.