Commissioner Of Income Tax vs Satinder Singh
1987 Latest Caselaw 182 Del

Citation : 1987 Latest Caselaw 182 Del
Judgement Date : 18 March, 1987

Delhi High Court

Commissioner Of Income Tax vs Satinder Singh on 18 March, 1987

Author: S Ranganathan

Bench: H Goel, S Ranganathan

JUDGMENT

S. Ranganathan, J.

1. It is seen that the same question which is sought to be referred in this petition has already been referred to this Court and is pending consideration in a number of IT Reference, some of them are ITR Nos. 271/75, 272/75, 211 and 212 of 1977, 172 and 173 of 1978, 331/78, 246/80 and 308/82. In these circumstances we are of opinion that a question of law does arise out of the order of the Tribunal and we call upon the Tribunal to state a case and refer the following question for our decision :

"Whether, on the facts and in the circumstances of the case the Tribunal was right in holding that the amount of Rs. 98,000 received by the assessed as income from Jagir is agricultural income and exempt from tax ?"

2. The statement of case may be prepared expeditiously and when received may be listed with ITRs which have been mentioned above, for hearing. This petition is disposed of. No costs.