2005 (2) TMI 101

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....nal under section 256(1) of the Income-tax Act, 1961 in R. A. No. 97 to 111/Ind./87 which arises out of W. T. A. Nos. 129 to 133/Ind./87 to answer the following question of law said to arise out of the aforementioned order of the Appellate Tribunal: "Whether the conclusion of the Tribunal that the property inherited as individual was not thrown into the common stock of the family before Decembe....

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....TR 646 and the same was answered in favour of the Revenue and against the assessee. Since the question involved in this reference and the one that fell for consideration before the Supreme Court in P. L. Karuppan Chettiar [1992] 191 ITR 646 are identical in nature and hence it is not necessary for us to take note of any facts in detail for examining the question which stood answered by the apex....