1982 (5) TMI 10

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..... ve been instituted by the Commissioner of Income-tax claiming that questions of law arise out of the order of the Tribunal. The applications are-I.T.C. Nos. 75 of 1978, relating to the assessment year 1968-69, 76 of 1978 relating to the assessment year 1969-70, 307 of 1979 relating to the assessment year 1970-71, 306 of 1979 relating to the assessment year 1971-72, 36 of 1980 relating to the asses .....

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..... ting Press at Rs. 1,860 per month. In that portion, he had fitted Rotary Printing Press for which he received Rs. 7,500 monthly. From 1968-69 onwards, the assessee and his son together constituted a partnership relating to the said Rotary Printing Press. This firm then took over the machinery and also the portion of the property and leased out the same together to M/s. Prabhu Company at Rs. 12,5 .....

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..... ch included the rent. The Tribunal accepted this view-point and held that it was obvious that the amount of Rs. 12,500 also included the rent of the portion of the building. The Tribunal has refused to make a reference on the ground that finding of fact is involved. We have heard learned counsel for the parties. We are of the view that the question of law as framed does not arise from the order .....

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