COMMISSIONER OF INCOME-TAX Vs. DALJIT SINGH

JUDGEMENT

(1.) THIS order will dispose of Income-tax Reference Nos. 19 to 22, 23, 24, 34 and 35, 36 and 37 of 1977 ; 16, 23, 75, 78 and 88 6f 1971 ; 31, 51, 117, 154 and 155, 168 and 169 and 171 and 172 of 1979, wherein the following questions of law have been referred to this court for determination under Section 256 (1) of the LT. Act, 1961 :

(2.) THE facts in this judgment are being given from Income-tax Reference Nos. 19 to 22 of 1977.

(3.) THE dispute is regarding the assessment years 1969-70 to 1972-73. The assessee family comprised of the following members :-1.