1990 (8) TMI 31

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..... , 1961 ; " 1. Whether, on the facts and circumstances of this case, there is any material before the learned Income-tax Appellate Tribunal to enhance the income from transportation business even though this income is fully supported by a regular register and vouchers ? 2. Whether, on the facts and circumstances of the case, there is any material before the learned Income-tax Appellate Tribun .....

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..... al Depot and Ramesh Kumar and Co., the depot licences for which are in the names of the assessee's adult sons who have been assessed on such income, could be taken as the income of the assessee ? " The Income-tax Appellate Tribunal has referred the aforesaid question No. 5 to this court. The present petition under section 256(2) of the Act has been filed seeking reference of questions Nos. 1 to .....

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..... n No. 6 is also a question of fact. The Tribunal, on the basis of the evidence on record, has come to the conclusion that the income of Rohit Coal Depot and Ramesh Kumar and Co. belong to the assessee and there is material that an assessment had been made in the names of the sons of the assessee though, in actual fact, there is no assessable income of the sons. In our opinion, no question of la .....

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