2002 (8) TMI 98

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....e Revenue, the Income-tax Appellate Tribunal, Delhi Bench-E (for short "the Tribunal"), has referred under section 256(1) of Income-tax Act, 1961 (for short "the Act"), the following question, arising out of I.T.A. No. 89/Delhi of 1982, for the opinion of this court: "Whether, on the facts and in the circumstances of the case, the Tribunal was correct in holding that the salary income having al....

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....ni, under section 64(1)(ii) of the Act as she had substantial interest in these two companies. Although up to the assessment year 1977-78 the said salary income was offered for assessment by the assessee in his own hands and had been assessed as such, while completing the assessment for the relevant assessment year, the Assessing Officer rejected the stand of the assessee on the ground that the as....

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....ssessed in the hands of the assessee's wife, and the assessment not being in the nature of protective assessment, the same income could not be brought to tax in the hands of the assessee. On the Revenue's moving an application under section 256(1) of the Act, the aforenoted question has been referred. Despite service, there is no appearance on behalf of the assessee. We have accordingly hear....

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....at there was no principle in law justifying double taxation, the Tribunal has referred to the assessment order in the case of Smt. Madhu Soni, placed before it. The Tribunal has recorded a categorical finding that the said assessment is not a protective assessment. In view of the observations of this court in R. Dalmia v. CIT [1982] 133 ITR 169, to the effect that "there is no rule which provides ....