1995 (3) TMI 24

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....n, the Department requested this court to direct the Tribunal to refer the following question of law said to have arisen out of the order of the Tribunal for our opinion under section 256(2) of the Income-tax Act, 1961 : " Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in holding that the status of the assessee is that of a co-owner and not an ' ass....