1983 (3) TMI 24

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....OHANI J.-By this reference under s. 256(1) of the I.T. Act, 1961 (hereinafter referred to as " the Act "), the Income-tax Appellate Tribunal, Indore Bench, has referred the following questions of law to this court for its opinion: " Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in holding that the assessee was not entitled to a deduction under sect....

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.... law to this court for its opinion.. None appeared on behalf of the assessee. Shri Mukati, learned counsel for the Department, brought to our notice the decision of this court in Shrigopal Rameshwardas v. Addl. CIT [1979] 119 ITR 980. In that case, it has been held by a Division Bench of this court that the word " assessee , used in s. 54 of the Act, construed in its context, refers only to liv....