9911796707
TMI Blog1935 (1) TMI 27X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner to drawn up a statement of the case and refer it with his own opinion thereon to this Court. The Assessee carries on business at Lahore under the style of Beli Ram and Brothers. Prior to the year under assessment this business was owned by a Hindu undivided family consisting of Bishen Das and his three adult sons, namely, Beli Ram, Kirpa Ram and Balak Ram. When the present return was furnis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the conclusion that despite the fact that a separation of the members of the family had taken place, the family remained joint throughout the year and the case fell under Section 25-A and not under Section 26. The assessed appealed to the Assistant Commissioner under Section 30(1) of the Income Tax Act and contended, inter alia, that inasmuch as the Income Tax Officer had found that disruption h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the applicability of Section 25-A or Section 26. The Commissioner, however, affirmed the order of the Assistant Commissioner. He held that the Assistant Commissioner was "perfectly correct in refusing to adjudicate on a question about which the law provided no appeal" and declined to refer the question to this Court on the ground that no question of law arose out of the order of the A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of an undivided family, but it does not exclude the possibility of the members so separated to constitute themselves into a firm so as to bring their case within the ambit of Section 26. Out of the order passed under Section 31, Income Tax Act, by the Assistant Commissioner, a question of law did arise, therefore, as to whether his refusal to determine which of the two Sections 25-A or 26 was ..... X X X X Extracts X X X X X X X X Extracts X X X X
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