1988 (8) TMI 96

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.... J. - By this reference under section 256 (1) of the Income-tax Act, 1961 (hereinafter referred to as "the Act"), the Income-tax Appellate Tribunal, Indore Bench, has referred the following question of law to this court for its opinion : "Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the sum of Rs. 3,028 earned by the minor on the capital inv....

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....appeals preferred by the assessee in that behalf before the Appellate Assistant Commissioner and the Tribunal were dismissed. Aggrieved by the order passed by the Tribunal, the assessee sought a reference and it is at the instance of the assessee that the aforesaid question of law has been referred to this court for its opinion. A similar question came up for consideration before this court in ....