1985 (10) TMI 30

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..... involve a common question of law, though relating to three different assessment years. The assessee, an individual, entered into a partnership along with his wife, Shrimati Madhuri Gupta, on July 1, 1965, with certain other persons to form the firm, M/s. Roop Textile Industries, Rohtak. For the assessment year 1967-68, the assessee declared salary income, his own share of profits and those of hi .....

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..... urn, he entered the income received on account of the share of his wife and contended that since the assessee was a partner in the said firm as manager and the karta of the Hindu undivided family and not in his individual capacity, the provisions of section 64 of the Income-tax Act (for short, called "the Act"), were not applicable. Assessments for all the said years were completed on January 21, .....

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..... 256(1) of the Act having been also dismissed, the Revenue filed the present petition under section 256(2) for a mandamus to get the following question referred : "Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that there was no mistake apparent from the records which required rectification ? " The point of law involved in the above-noted qu .....

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