1985 (7) TMI 40

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....e under section 256(1) of the Income-tax Act, 1961, at the instance of the assessee is to answer the following questions of law, namely: " (i) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in holding that the Income-tax Officer was justified in reopening the assessment under section 147(a) of the Incometax Act, 1961 ? (ii) Whether, on the facts ....

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.... the property was exempt under section 23(3)(a) of the Act, inasmuch as the assessee had kept his house vacant and was living with his father by reason of the fact that owing to his business or profession, he could not live in his house. It has, however, been found that the assessee was living with his father voluntarily for the sake of his own convenience and, therefore, section 23(3)(a) is not a....