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TMI Blog1996 (9) TMI 45X X X X Extracts X X X X X X X X Extracts X X X X ..... plication under section 256(2) of the Income-tax Act, 1961 (for short "the Act"), seeking a direction to the Tribunal to state the case and refer the questions, as extracted below, arising out of the order dated October 25, 1993, passed in I. T. A. No. 206/Ind of 1993, after rejection of the application, presented under section 256(1) of the Act, and registered as R. A. No. 23/Ind of 1994, on Sept ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri Shardaprasad to the extent of his share in the property, i.e., 50 per cent. The two sons are Devendrakumar and Yogendrakumar. The income from the said property was also assessed in the hands of Devendrakumar in the same manner vide assessment order dated March 20, 1981, for the assessment year 1987-88. Similarly, the income from the said property for the assessment year 1983-84 was assessed i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. I.T.A. No. 206/Ind of 1993, filed by the non-applicant/assessee, was allowed by a common order dated October 25, 1993. The applicant-Revenue filed the application under section 256(1) of the Act, which was dismissed. This application was, thus, filed under section 256(2) of the Act. We have heard Shri A. M. Mathur, learned senior counsel, with Shri A. K. Shrivastava, for the applicant-Reven ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... versa. The income has been since charged in the hands of Shri Devendrakumar individually and as such option has been exercised by the Department, it cannot be now assessed in the status of association of persons." In CIT v. Indira Balkrishna [1960] 39 ITR 546, the apex court has held that there should be definite acts of management on the part of members to hold that there was an association of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nclusion based on appreciation of facts does not give rise to any question of law. The conclusion of the Tribunal is based on appreciation of facts and is a pure finding of fact. This does not give rise to a referable question of law. As regards the question of association of persons, it is answered on the basis of the aforesaid decisions. In view of this position, there is no question worth bei ..... X X X X Extracts X X X X X X X X Extracts X X X X
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