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TMI Blog1990 (10) TMI 48X X X X Extracts X X X X X X X X Extracts X X X X ..... titions. They can be, therefore, disposed of under a common order. There was a partnership firm in the name of Jagaran Publication, Kanpur, consisting of seven partners. Five of them, who are the petitioners/assessees in these matters, are Hindu undivided families. These Hindu undivided families were represented by their respective kartas in the aforesaid partnership firm. According to the deed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal to the Tribunal. The Tribunal held on facts that the salary paid to the karta was paid to him in lieu of personal services rendered by him and not on account of the fact that the Hindu undivided family was a partner of the firm. The Tribunal further held that following the decisions of the Supreme Court in CIT v. D. C. Shah [1969] 73 ITR 692 and Prem Nath v. CIT [1970] 78 ITR 319 (SC), the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sufficient to refer to the two questions referred in I. T. R. No. 33 of 1979 since the questions referred in all the references are common. The questions read thus : "(1) Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the salary paid by the firm to Shri Puran Chand formed part of the share of profit and the same was assessable as the income of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion referred under section 256(1) is no longer "res integra " so far as this court is concerned. In Laxman Das v. CIT [1982] 138 ITR 628, a Bench of this court has considered an identical question arising on identical facts. The Bench followed the earlier decisions of the Supreme Court in CIT v. D. C. Shah [1969] 73 ITR 692 and Prem Nath v. CIT [1970] 78 ITR 319 and distinguished the later decisio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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