1999 (2) TMI 13

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....ip deed and copy thereof, were filed in the office of the Income Tax Officer on March 31, 1980. The deed showed three partners, one of them being Prem Lata, wife of Om Prasad Purwar, each partner having 1/3rd share. The Income Tax Officer took the view that Prem Lata representing a Hindu undivided family could not do so as she could not claim to be the manager of the undivided family when her husb....

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....ed to a 1/3rd share. The Tribunal also observed that there was no material difference whether the Hindu undivided family was represented by any member of the family or the karta. In that view, the appeal was allowed by the Tribunal. The revenue applied to the Tribunal to refer the following questions to the High Court : "1. Whether the Tribunal was legally correct in allowing registration to....