TaxTMI 
TaxTMI 
1988 (3) TMI 31
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....stions are referred for consideration of this court at the instance of the Commissioner of Income-tax, Visakhapatnam "1. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is correct in law in cancelling the reassessment made including the share income of the spouse who was a partner in the same firm under section 64(1)(i) of the Income-tax Act, 1961, for the asses....
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....ed by decision of this court in the case of CIT v. Sanka Sankaraiah [1978] 113 ITR 313. For that reason, the Departmental appeal was dismissed. The application filed under section 256(1) of the Act by the Commissioner was accepted on the ground that in a Punjab and Haryana High Court case, where the decision of this court in Sanka Sankaraiah [1978] 113 ITR 313 was followed, the Supreme Court had g....
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....ision of this court is pending in the Supreme Court. In cases where the Tribunal is satisfied that the decision of this court is the subject-matter of an appeal in the Supreme Court, it should indicate in the statement of the case, the Civil Appeal Number in the Supreme Court and then grant a reference. Quite often it happens that the parties file applications for leave to appeal to the Supreme Co....