1993 (9) TMI 4

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....-62 of 1984 : JEEVAN REDDY J.-These appeals arise from the judgment of the Punjab and Haryana High Court dismissing an application under section 256(2) of the Income-tax Act, 1961. The assessment years concerned are 1973-74 and 1974-75. The question which the Revenue sought to raise reads thus : "Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding th....

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....nue then approached the High Court under section 256(2). The High Court refused its request. The High Court was of the opinion that inasmuch as against the decision of the Andhra Pradesh High Court in CIT v. Sanka Sankaraiah [1978] 113 ITR 313, taking a view similar to the one taken by the Tribunal, this court has rejected the special leave petition, and also because the Punjab and Haryana High Co....

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....of the minor children of Hirday Narain could not be included in the income of Hirday Narain assessed as a Hindu undivided family." It was also a case where the income accruing to the minors from their admission to the benefits of a partnership-firm was sought to be included in the income of the father who was a member of the partner ship-firm-not in his individual capacity but as the karta of t....

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....dered with reference to section 64(1)(ii) applies equally here. The appeal is accordingly, dismissed. No costs. Civil Appeals Nos. 5984-89 of 1983 : This appeal arises under section 64(1)(ii). The assessment years concerned are 1965-66 to 1967-68. It is found by the Tribunal as a fact that the father was a partner in the partnership-firm in his capacity as the karta of the Hindu undivided fa....