Judgment G. C. Bharuka, S. E. Chattopadbyaya, JJ. 1. The present rax case arise out a reference made by the Tribunal under Sec.256 (1) of the income Tax Act, 1961 seeking an opinion of this Court on the following question of law :- whether on the facts and in the circumstances of the case, the Tribunal was justified in holding that income of St. Xaviers, doranda, Ranchi was exempt under Sec.10 (22) of the Income tax Act, 1961 ?" 2 The present reference relates to assessment year 1974-75. In the case of the assessee itself, this Court has answered the question in favour of the assessee in the case reported in 184 ITR 284, Commissioner of Income tax V/s. St. Xaviers, which was relating to the assessment year 1973-74. 3. For the same reasonings, we answer the question referred in this case in favour of the assessee. There will be no order as to costs. 4. Let a copy of this judgment be communicated to the Assistant registrar, Income Tax Appellate Tribunal, Patna Bench, Patna, in terms of Sec.260 of the Income Tax Act.1961. Reference answered In affirmation In favour of the assessee.