1981 (2) TMI 125

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..... rred in law and on facts of the case in directing the ITO not to club the incomes of two periods but to make two assessment separately. 2. That the order of the Commr. (A) being erroneous in law one on facts may be set aside and the order of the ITO may be restored" The contentions and submissions have been heard and the record examined. A perusal of the assessment order dt. 22nd June, 1979 sh .....

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..... io in the case of Badri Narayan Kashi Prasad vs. CIT, decided by the Full Bench of the Hon ble High Court of Allahabad and reported in 1978 CTR (All) (FB) 390: (1978) 115 ITR 858 (All) (FB) directed the ITO not to club the income of the two periods but to assess the income of the assessee separately. The revenue now challenged the said finding on the ground mentioned above. On behalf of the appe .....

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