https://www.taxtmi.com/caselaws?id=21627 In reassessment, the assessee's share income could be redetermined with the status issue, because the original assessment became non est and the assessing authority could examine all matters relevant to the reassessment, including whether income was assessable as individual or HUF income. The Court also held that a reference under section 256(2) lies only on a question of law arising from facts already found; the character of the capital introduced in the firm, whether self-acquired or ancestral, was a factual issue not raised or decided by the Tribunal and could not be examined in reference. The question was answered against the Department and in favour of the assessee. en-us Thu, 21 Nov 1991 00:00:00 +0530 Thu, 26 Nov 2009 11:31:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21627 In reassessment, the assessee's share income could be redetermined with the status issue, because the original assessment became non est and the assessing authority could examine all matters relevant to the reassessment, including whether income was assessable as individual or HUF income. The Court also held that a reference under section 256(2) lies only on a question of law arising from facts already found; the character of the capital introduced in the firm, whether self-acquired or ancestral, was a factual issue not raised or decided by the Tribunal and could not be examined in reference. The question was answered against the Department and in favour of the assessee. Case-Laws Income Tax Thu, 21 Nov 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21627