https://www.taxtmi.com/caselaws?id=29049 The High Court of GAUHATI upheld the Tribunal's decision to refuse a reference under s. 256(2) of the Income-tax Act, 1961, regarding the inclusion of minor sons' income in individual assessments under s. 64(1)(ii). The Court emphasized the Tribunal's discretion in making references, stating that intervention is warranted only in cases of patent errors. It clarified the distinction between a "point of law" and a "question of law," noting that references are for debatable legal issues. As the Tribunal's decision was found correct with no need for further review, the Court dismissed the applications without costs. en-us Wed, 19 Aug 1981 00:00:00 +0530 Wed, 10 Mar 2010 14:58:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=29049 The High Court of GAUHATI upheld the Tribunal's decision to refuse a reference under s. 256(2) of the Income-tax Act, 1961, regarding the inclusion of minor sons' income in individual assessments under s. 64(1)(ii). The Court emphasized the Tribunal's discretion in making references, stating that intervention is warranted only in cases of patent errors. It clarified the distinction between a "point of law" and a "question of law," noting that references are for debatable legal issues. As the Tribunal's decision was found correct with no need for further review, the Court dismissed the applications without costs. Case-Laws Income Tax Wed, 19 Aug 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=29049