1994 (1) TMI 2

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..... n the ground that the question raised herein is of mere academic interest. The question which was sought to be referred at the instance of the Revenue reads thus "Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the share of profit derived by Smt. Kiran Kumar, wife of the assessee, from the firm in which her husband is a partner as the kart .....

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..... in an appeal against an order dismissing an application under section 256(2) of the Act and that this court did not deem it appropriate in the facts and circumstances of the case to go into the merits of the case. He further points out that that was a case relating to the inclusion of mirror's share income in the assessment of the father. He also submitted that Civil Appeals Nos. 58515853 of 1983 .....

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