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TMI Blog1981 (2) TMI 78X X X X Extracts X X X X X X X X Extracts X X X X ..... sed by the Income-tax Appellate Tribunal, Chandigarh Bench (hereinafter called "the Tribunal"). Income-tax -Case No. 26 of 1980 relates to the assessment year 1973-74 while Income-tax Case No. 27 of 1980 relates to the assessment year 1974-75, of the assessee. In these petitions, under s. 256(2) of the Income-tax Act, 1961, the revenue has sought a mandamus directing the Tribunal to refer the foll ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dependents were entitled to receive family pension under the Family Pension Scheme, 1964, formulated by the Punjab Govt. in the year 1964. Under this scheme, the late Shri Adish Kumar Jain had nominated his wife, the assessee, to receive the family pension in the event of his death during service. Daring the accounting period, relevant to the assessment year 1973-74, she received Rs. 1,200 as fami ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ar point of time be nominated as a matter of convenience to receive the family pension. The Tribunal further observed that since the answer to the question posed by the Commissioner was self-evident, they did not consider it necessary to burden the High Court with a reference sought by him, and, therefore, dismissed the applications. We have heard the learned counsel for the parties and we do no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inor son and two minor daughters. The composition of the family remained the same during the accounting periods relevant to both the assessment years 1973-74 and 1974-75. Under the aforesaid scheme itself, the nominee, Smt. Shashi Bala Jain, the assessee, is merely collector of the family pension on behalf of the family of the deceased. Moreover, the Tribunal has also found that the shares of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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