Commissioner of Income Tax vs Satinder Singh

S. Ranganathan, J.—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 ?"

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.