Bhagwan Das Sita Ram (HUF) v. CIT [1984] 146 ITR 563 (SC)

[1984] 146 ITR 563 (SC) Supreme Court Of India Bhagwan Das Sita Ram HUF V. Commissioner Of Income-Tax V.D. Tulzapurkar And Sabyasachi Mukharji, Jj. Civil Appeal Nos. 1168 And 1169 Of 1973 March 5, 1984 JUDGMENT Sabyasachi Mukharji, J.—These appeals by certificate granted by the High Court of Allahabad under section 66A(2) of the Indian I.T. Act, 1922, arise out of the judgment delivered and order passed on 3rd January, 1973, by the High Court of Allahabad in Income-tax Reference No. 450 of 1965. The following question of law had been referred to the High Court for considerat...