1987 (7) TMI 53

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..... o as " the Act "), the Incometax 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 Appellate Tribunal was right in holding that the income of the Wife was rightly clubbed in the hands of the appellant ? " The material facts giving rise to this reference, briefly, are as .....

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..... referred by the assessee before the Tribunal was also dismissed. Hence, at the instance of the assessee, the aforesaid question of law has been referred to this court for its opinion. The short question that arises for consideration in this case is whether the provisions of section 64(1)(i) of the Act are attracted to the facts of the case. The material provisions of section 64(1) of the Act are .....

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..... uly 31, 1978, Therefore, the assessee was not a partner in the firm in which his wife had a share and hence her share of profits in the firm could not be included in the total income of the assessee. The provisions of section 64(1)(i) of the Act were, therefore, not attracted. The reference to the provisions of section 187 of the Act was not warranted in the circumstances of the case. That provisi .....

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