Income-tax reference on Rule 46A evidence, identity of partner, and genuineness of firm in assessment dispute

The Punjab and Haryana HC recorded that questions of law arose from the Tribunal's order and directed a reference to the Tribunal for its opinion. The proposed questions focused on whether the assessee could rely on a death certificate without giving the Income-tax Officer an opportunity to rebut it under rule 46A, whether reasonable opportunity had in fact been afforded to test that evidence, whether the Tribunal could say the genuineness of the firm was not challenged, whether the two references to Smt. Darshana Devi identified the same person, and whether a genuine firm existed for the relevant assessment year.

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Outcome: Questions of law were held to arise from the Tribunal's order and the Tribunal was directed to state the case and refer the questions for opinion.

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