1991 (3) TMI 113

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....VINDER GUPTA J. -The Income-tax Appellate Tribunal, Chandigarh Bench, Chandigarh, has referred the following question of law to this court : "Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal erred in law in allowing the set off of the loss allocated to the assessee's spouse in the firm in which the assessee, and his spouse were partners, against the ....

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....n, will have to be considered under the provisions of section 64(1)(i)of the Income-tax Act in the hands of her husband and, therefore, the assessee was entitled to the relief. The Revenue felt aggrieved and preferred an appeal before the Tribunal. The Tribunal dismissed the appeal reference was sought at the behest of the Commissioner of Income-tax, Patiala, and this is how the question of law ha....