1983 (5) TMI 79

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..... ajasthan at Jaipur, arising out of the Appellate Tribunal s order dt. 17th September, 1982 in ITA No. 146/Jp/82 relating to the asst. yr. 1979-80 u/s 256(1) of the IT Act, 1961, for its esteemed opinion: "Whether on the facts and in the circumstances of the case the ITAT was justified in deleting the addition of Rs. 36,000?" 2. In our opinion, no referable question of law arises we, therefore, .....

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..... ue has moved the Reference Application against the above finding of the Tribunal. The issue whether the Karta in the exercise of his rights as a patria postestas could have carried out the partial partion has been settled by the Hon ble Supreme Court vide Apporva Shantilal Shah (HUF) vs. CIT (1983) 33 CTR (SC) 153 : (1983) 141 ITR 557/558 (SC). Since the issue stands settled by the decision of the .....

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