2001 (2) TMI 81

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..... in spite of service. The Tribunal has referred the following question of law at the instance of the Commissioner of Income-tax, Jodhpur, arising out of its order in I. T. A. No. 1708/JP of 1991, for the assessment year' 1988-89 for the opinion of this court: "Whether, on the facts and in the circumstances of the case, the Tribunal was legally justified in directing to delete the addition of R .....

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..... September 3, 1991. On further appeal, the Income-tax Appellate Tribunal, Jaipur Bench, Jaipur, came to a categoric conclusion that the' aforesaid amount totalling to Rs. 1,61,247 was income of the firm derived from its own calculated account and liable to assessment. However, it has still deleted the above sum from the income of the assessee on the ground that the four persons named above have in .....

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..... elongs to the assessee. Therefore, there was no impediment in levying tax on the income of the assessee irrespective of whether some other persons have already been made to submit returns in respect of the income and have been assessed on the basis of the declaration submitted by them. We are not concerned with the remedies which other persons may follow. We accordingly hold that the Tribunal wa .....

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