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TMI Blog1993 (9) TMI 4X X X X Extracts X X X X X X X X Extracts X X X X ..... - - - - Dated:- 14-9-1993 - Commissioner of Income-Tax Versus Harbhajan Lal Commissioner of Income-Tax Versus Anand Sarup B. P. JEEVAN REDDY. and S. P. BHARUCHA. ORDER Civil Appeals Nos. 861-62 of 1984 : JEEVAN REDDY J.- These appeals arise from the judgment of the Punjab and Haryana High Court dismissing an application under section 256(2) of the Income-tax Act, 1961. The as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ome of the assessee, which was objected to by him. The Tribunal agreed with him, whereupon the Revenue applied for referring the above question under section 256(1). It was rejected by the Tribunal. The Revenue then approached the High Court under section 256(2). The High Court refused its request. The High Court was of the opinion that inasmuch as against the decision of the Andhra Pradesh High C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the period November 19, 1949, to September 30, 1950, being assessed to tax as the income of a Hindu undivided family and not of an individual, section 16(3)(a)(ii) plainly did not apply and the income of the minor children of Hirday Narain could not be included in the income of Hirday Narain assessed as a Hindu undivided family." It was also a case where the income accruing to the minors fr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal has to be dismissed following our decision in Civil Appeals Nos. 861-62 of 1984. Though this case arises under section 64(1)(i), the principle of our decision in Civil Appeals Nos. 861-62 of 1984 rendered with reference to section 64(1)(ii) applies equally here. The appeal is accordingly, dismissed. No costs. Civil Appeals Nos. 5984-89 of 1983 : This appeal arises under section 64(1)(i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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