1979 (5) TMI 21

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..... ders of assessment of the ITO but the rules relate to different periods of asessment. This common judgment of ours will, therefore, dispose of all the seven rules. It will be sufficient if we refer to one rule only. The application has been made by the department under s. 256(2) of of the I.T. Act of 1961 (hereinafter referred to as " the Act "), requiring the Income-tax Appellate Tribunal, Gauh .....

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..... ns in the house property are definite and ascertainable, is not vitiated and, therefore, untenable in law, having been based on no evidence or on irrelevant consideration as regards the share in the property itself as distinct from share income ?" The brief and material facts are that the assessee is an association of persons (AOP). The ITO assessed the assessee for the income from house propert .....

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..... urt for answers, but the Tribunal held: " It cannot be doubted that the findings of the Tribunal that the share of each member of the AOP in the house property is definite and ascertainable is a finding of fact and the Tribunal has given this finding on the basis of the materials before it." In that view, the Tribunal refused to make the reference as prayed for by the department. Whether the sha .....

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