1996 (6) TMI 74

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.... 6(M) of 1985, this court directed the Income-tax Appellate Tribunal, Guwahati, to refer the following question for opinion of this court on the basis of an application filed by the Revenue under section 256(2) of the Income-tax Act, 1961 (for short, " the Act ") : " Whether, on the facts and in the circumstances of the case and on a proper construction of section 4 of the Indian Partnership Ac....

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....vidual status under section 144 read with section 147 of the Act for the relevant assessment year. The share income of the assessee's wife from the firm was also included by the Assessing Officer under section 64(1) of the Act. The contention of the assessee was that the share income of the wife of the assessee from the firm in which the assessee was also a partner as karta in his representative c....

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....as no referable question. Situated thus the Revenue filed an application in this court under section 256(2) of the Act (Civil Rule No. 6(M) of 1985). This court disposed of the said civil rule giving a direction to the Tribunal to refer the said question. Hence, the present reference. We have heard Mr. G. K. Joshi, learned standing counsel appearing on behalf of the Revenue. None appears on beh....