2005 (8) TMI 73

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....ich the appeal of the Revenue and cross-objection by the assessee relating to appeals arising out of the assessment years 1994-95, 1995-96, respectively have been decided by a common order. So far as the cross-objections were concerned, they were not pressed by the assessee before the Tribunal and so far as the appeals of the Revenue are concerned, they were dismissed by the Tribunal vide the j....

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....at not only has the assessee Smt. Pushpa Bhati been assessed since the assessment year 1984-85, until the two assessment years in question, but later on is being assessed in her own right. He also noticed that the assessee's wife had her own capital. In view thereof, there was no reason for including the income of Smt. Bhati in the income of Om Prakash Bhati. Hence, the clubbing of the income o....

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....t basis for deleting the clubbing of the income of Smt. Pushpa Bhati in the income of Om Prakash Bhati and considering the protective assessment to be a substantive assessment in her own right. Really speaking, in the aforesaid circumstance, no question of law arises for consideration in this appeal. Be that as it may, we are further informed that since the filing of this appeal, the assessee's....