1993 (7) TMI 14

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....assessee as well as the Department, the following three questions of law have been referred : "(i) Whether, on the facts and in the circumstances of the case, the Tribunal was legally correct in holding that 524 shares of Messrs. Madan Mohan Lal Shri Ram (Pvt.) Ltd. belonged to L. Bansi Dhar in his individual capacity and not the joint family of the assessee and that the dividend on these shares ....

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....come-tax Act, 1961 ?" According to learned counsel for the assessee question No. (iii) arises in ITR Nos. 300 and 301 of 1979 out of RA Nos. 541 and 542/DEL/78-79 ; whereas the other two questions in ITR Nos. 302 and 303 of 1979 arise out of RA Nos. 553 and 554/DEL/78-79 and the said questions have been referred at the instance of the Revenue. It is not necessary for us to state the facts in det....