1997 (7) TMI 40

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....ner of Income-tax, Allahabad, the Income-tax Appellate Tribunal has referred under section 256 of the Income-tax Act, 1961, the following question of law for the opinion of this court : "Whether, on the facts and in the circumstances of the case, the Tribunal was legally justified in agreeing with the Appellate Assistant Commissioner in cancelling the assessment made in the case of Smt. Durgawa....

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.... long as it was a proprietary business and thereafter it was he who actually was a partner in the firm through his wife, namely, the assessee in this reference. Consequently, the Income-tax Officer held that the entire determined share income of the assessee in the registered firm as well as the income for the period the said business was a proprietary concern during the previous year relevant to ....

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....rved that the husband of the assessee had also contested the matter unsuccessfully against the assessment made in his hands, and in due course, the matter was referred to this court under section 256(2) of the Income-tax Act, being I. T. R. No. 224 of 1981. Both the references were heard together. By a separate judgment of date we have upheld the clubbing of the disputed income in the hands of ....