https://www.taxtmi.com/caselaws?id=292472 The assessee was entitled to have the applicability of Section 25-A or Section 26 of the Income-tax Act, 1922 determined, because the refusal to decide that issue could not be supported merely on the ground that it might affect findings under Section 26-A. Section 25-A governed assessment after partition of a Hindu undivided family, but it did not rule out the possibility that the separated members had formed a firm attracting Section 26. The question whether the Assistant Commissioner was right in declining to decide the applicable provision was a question of law arising from the appellate order, and the Commissioner was bound to refer it to the Court. en-us Wed, 02 Jan 1935 00:00:00 +0530 Fri, 25 Dec 2020 10:05:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=292472 The assessee was entitled to have the applicability of Section 25-A or Section 26 of the Income-tax Act, 1922 determined, because the refusal to decide that issue could not be supported merely on the ground that it might affect findings under Section 26-A. Section 25-A governed assessment after partition of a Hindu undivided family, but it did not rule out the possibility that the separated members had formed a firm attracting Section 26. The question whether the Assistant Commissioner was right in declining to decide the applicable provision was a question of law arising from the appellate order, and the Commissioner was bound to refer it to the Court. Case-Laws Income Tax Wed, 02 Jan 1935 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=292472