1968 (8) TMI 24

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..... ate Tribunal under section 60(1) of the Agricultural Income-tax Act, 1950, on the application of the assessee. The question referred is: " Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in including the sum of Rs. 3,600 as agricultural income in the assessment of the Hindu undivided family represented by its karta, S. A. Ramaraj ? " The assessee is .....

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..... . Reference may be made to the decision of the Patna High Court in E. C. Danby v. Commissioner of Income-tax the decision of the Privy Council in Premier Construction Co. Ltd. v. Commissioner of Income-tax and the decision of the Supreme Court in Maharajadhiraja Sir Kameshwar Singh v. Commissioner of Income-tax. In the result, we answer the question referred to this court in the negative and in f .....

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