1990 (8) TMI 31

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... of law under section 256(1) of the Income-tax Act, 1961 ; " 1. Whether, on the facts and circumstances of this case, there is any material before the learned Income-tax Appellate Tribunal to enhance the income from transportation business even though this income is fully supported by a regular register and vouchers ? 2. Whether, on the facts and circumstances of the case, there is any materia....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ified in holding that the income of Rohit Coal Depot and Ramesh Kumar and Co., the depot licences for which are in the names of the assessee's adult sons who have been assessed on such income, could be taken as the income of the assessee ? " The Income-tax Appellate Tribunal has referred the aforesaid question No. 5 to this court. The present petition under section 256(2) of the Act has been fil....