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TMI Blog1987 (1) TMI 145X X X X Extracts X X X X X X X X Extracts X X X X ..... by the AAC. 2. The ld. Sr. Departmental Representative Mr. R.K. Bali submitted that Sh. Jindal is neither a professional nor a technician nor a qualified man and in the light of the cases reported in CIT vs. D. Rajagopal (1984) 41 CTR (Kar) 5 : (1985) 154 ITR 375 (Kar), CIT vs. Sheo Kumari Debi (1986) 50 CTR (Pat) 350 (FB) : (1986) 157 ITR 13 (Pat) (FB) and Workmen of Associated Rubber Industry ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in past Shri Jindal's salary has been allowed and it was never clubbed up in the hands of his wife. He also submitted that Shri Jindal is a diploma holder in Civil Engineering and had technical qualification which is required for the type of firm business are there because in the first few years, there is a common training for all sorts of engineers, including mechanical, cure, electrical and Gen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the firm was running as a partnership concern by the respective father-in-law of these two ladies. On their deaths, husbands of both the lady partners, i.e. Shri Jindal and Sh. Gupta, came to join the firm as employees and subsequently Sh. Gupta, went out but Shri Jindal continued since 1972. There is also no controversy about the fact that Sh. Jindal is a Civil Engineering diploma holder and he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In the instant case, question of evasion, devise or manipulation should not arise because Sh. Jindal was paid only Rs. 1,500 p.m. and it was he who was looking after the entire business. Hence reliance of D.R. in (1986) 157 ITR 13 (Pat) (1986) 157 ITR 77 (SC), misplaced. Then Sh. Jindal's wife is only partner with other lady and minors who are undisputedly dormant partners. Looking to the provi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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