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TMI Blog1980 (3) TMI 1X X X X Extracts X X X X X X X X Extracts X X X X ..... holding that the business of Saraf Brothers belonged to M/s Gauri Dutt jai Narain ? 2. Whether there was proper evidence and material upon which it was open to the Tribunal to come to the decision that the business of Saraf Brothers was benami of Gauri Dutt jai Narain ? 3. Whether, on the facts and in the circumstances of the case, the Tribunal was right in upholding the addition of Rs. 5,000, the deposit of Nathu Ram Mangalchand-ka ? 4. Whether the burden of proving the deposit of Rs. 5,000 was properly discharged by producing the confirmation letter from stranger creditor of Shri Nathu Ram Mangalchand-ka for his deposit of Rs. 5,000 with the assessee ? " The facts which have given rise to the filing of the present reference a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der passed by the Income-tax Officer under section 185(1) of the Act before the Appellate Assistant Commissioner of Income-tax, 'C' Range, Jaipur, who, by his order dated April 12, 1972, allowed the appeal holding that there was no material on record to establish that a genuine firm had not come into existence as a result of the partnership deed dated November 27, 1964, and he came to the conclusion that M/s. Saraf Brothers was entitled to registration under section 185(1) of the Act. The Income-tax Officer, thereafter, filed two appeals before the Income-tax Appellate Tribunal, Jaipur Bench, apparently, one against the order of the Appellate Assistant Commissioner directing the registration of the firm, M/s. Saraf Brothers, and the othe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iness of Saraf Brothers belonged to M/s. Gauri Dutt Jai Narain ? 2. Whether there was proper evidence and material upon which it was open to the Tribunal to come to the decision that the business of Saraf Brothers was benami of Gauri Dutt jai Narain ? 3. Whether, on the facts and in the circumstances of the case, the Tribunal was right in upholding the addition of Rs. 5,000, the deposit of Nathu Ram Mangalchand-ka ? 4. Whether the burden of proving the deposit of Rs, 5,000 was properly discharged by producing the confirmation letter from the stranger creditor of Shri Nathu Ram Mangalchand-ka for his deposit of Rs. 5,000 with the assessee ? " By another reference Application No. 134 of 1973-74, the assessee desired the Tribunal t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t appears that the assessee has not pursued the matter further and the order of the Appellate Tribunal in this respect has become final and conclusive. As such, we are unable to call for any reference on any question relating to the refusal of registration of the firm, M/s. Saraf Brothers. So far as questions Nos. 1 and 2 now sought to be referred, as to whether the business of M/s. Saraf Brothers belonged to M/s. Gauri Dutt jai Narain or was " benami " of M/s. Gauri Dutt jai Narain are not related to the questions arising out of the refusal to register the firm M/s. Saraf Brothers. Section 185(1) of the Act provides that on receipt of an application for the registration of a firm under section 184, the Income-tax Officer shall inquire i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... other facts and as such no question of law is involved in these matters. Questions Nos. 3 and 4, which are sought to be referred are dependent upon the firm, M/s. Saraf Brothers, being a genuine firm and relate to the assessment of the said firm, pertaining to the assessment year 1966-67. As the Appellate Tribunal has held that the firm, M/s. Saraf Brothers, was not a genuine firm and was not entitled to registration under section 185 of the Act, questions Nos. 3 and 4 do not arise at all. In the aforesaid circumstances, we are in agreement with the Income-tax Appellate Tribunal, Jaipur Bench, Jaipur, and hold that none of the questions which are sought to be referred are questions of law arising out of the order of the Tribunal and, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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