Commissioner of Income Tax vs Smt. Vidya Devi

R.K. Gulati, J.—Having heard learned counsel for the parties, we are satisfied that the following two questions of law arise out of the order of the Income Tax Appellate Tribunal :

"(1) Whether, on the facts and in the circumstances of the case, the Income Tax Appellate Tribunal was right in upholding the order of the Commissioner of Income Tax (Appeals) directing the deletion of half share each taken from Jitendra Kumar Vidya Devi and Surendra Kumar Vidya Devi from the assessee''s income ?

(2) Whether the Tribunal was right in ignoring the fact that the Department had not accepted the group partitions effected in the Hindu undivided family of Shyam Lal and the matter was sub judice before the High Court ?"

The Income Tax Appellate Tribunal, Delhi Bench "A", New Delhi, is directed to draw up a statement of the case and refer the aforementioned questions of law to this court for its opinion.

This application is, accordingly, allowed. There shall be no order as to costs.