1988 (8) TMI 69

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.... section 256(1) of the Income-tax Act, 1961 (hereinafter referred to as "the Act"), the Income-tax Appellate. Tribunal, Indore Bench, Indore, has referred the following questions of law to this court for its opinion "1) Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was correct in law in entertaining the appeal of the assessee and holding that the In....

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....ee for the assessment year in question, the Income-tax Officer held that as Seth Gopaldas had retained full and complete control over the temple and its property, the income of the temple was assessable in the hands of Seth Gopaldas. The Income-tax Officer accordingly made assessment of the temple on a protective basis. The appeal preferred by the assessee from the order of the Income-tax Officer ....