9911796707
TMI Blog1996 (4) TMI 52X X X X Extracts X X X X X X X X Extracts X X X X ..... short " the Act "), the applicant/Department seeks a direction to the Income-tax Appellate Tribunal, Indore, to state the case and refer the undernoted two questions said to be of law to this court, arising out of its order dated February 8, 1991, passed in ITA No. 280/Ind. of 1986 and its refusal to refer the case by order dated September 23, 1991, passed in R. A. No. 78/Ind. of 1991 for the ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ess was constituted by following partners : 1. Shri Chandrashankar Jha, 2. Shri Sharadchandra Jha (Indl.) 3. Shri Anilchandra, 4. Smt. Gangabai 5. Shri Navinchandra 6. Shri Jayeshchandra (Minor). Shri Chandrashankar and Smt. Gangabai retired from the old firm. Shri Sharadchandra was a partner in his individual capacity and he joined the firm as representing his Hindu undivided family ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he was assessed as an individual. The Income-tax Officer opined that the property inherited by the sons was individual property of the sons. The Income-tax Officer further asked the assessees to prove all capital investment by new partners and also the status of the Hindu undivided family. Since no evidence was filed and no evidence regarding contribution made by Master Umeshchandra, minor, was ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... able to the Department, it made a reference application under section 256(1) which too was rejected by the Tribunal by its order dated September 23, 1991. This application is, therefore, filed under sub-section (2) of section 256 of the Act to direct the Tribunal to state the case and refer the aforesaid two questions for the opinion of this court. We have heard Shri D. D. Vyas, learned counsel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation and direct the Tribunal to state the case and refer the undernoted question of law for the opinion of this court : " Whether, on the facts and in the circumstances of the case, the assessee was entitled for registration ? " The petition, therefore, stands disposed of as aforesaid but without any order as to costs. Counsel's fee is, however, allowed at Rs. 750, for each side, if certifie ..... X X X X Extracts X X X X X X X X Extracts X X X X
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