9911796707
TMI Blog1987 (11) TMI 70X X X X Extracts X X X X X X X X Extracts X X X X ..... de by the assessee under section 256(2) of the Income-tax Act, 1961 (hereinafter referred to as " the Act "), with a prayer that the Income-tax Appellate Tribunal, Jabalpur, may be directed to draw up a statement of the case and refer the following question to this court for its opinion : " Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessee for the aforesaid assessment year, The assessee was a Hindu undivided family and it appears that, in between, there was a partition on November 10, 1958, which was recognised by the Income-tax Department in proceedings for assessment in the assessment year 1959-60. Relying on the partition in his order dated July 8, 1974, the Income-tax Officer directed that the additional demand shall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndu undivided family had itself been deleted in appeal by the Commissioner of Income-tax (Appeals), there was no demand outstanding against the assessee-Hindu undivided family. Consequently, the apprehension of the assessee with regard to reallocation was only academic. The assessee thereafter made an application under section 256(1) of the Act requiring the Tribunal to refer the aforesaid questio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng any recovery of the tax demanded on the added income so deleted on the basis of reallocation. This being so, the Tribunal was justified in taking the view that the question sought to be referred to this court did not arise from the appellate order of the Tribunal inasmuch as it had disposed of the appeal on a different footing already indicated above. In the result, we find no merit in this ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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