1988 (8) TMI 96

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..... on 256 (1) of the Income-tax Act, 1961 (hereinafter referred to as "the Act"), the Income-tax Appellate Tribunal, Indore Bench, has referred the following question of law to this court for its opinion : "Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the sum of Rs. 3,028 earned by the minor on the capital invested by him in the partnership firm .....

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..... that behalf before the Appellate Assistant Commissioner and the Tribunal were dismissed. Aggrieved by the order passed by the Tribunal, the assessee sought a reference and it is at the instance of the assessee that the aforesaid question of law has been referred to this court for its opinion. A similar question came up for consideration before this court in CIT v. Smt. Nirmala Devi [1987] 166 IT .....

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