1986 (11) TMI 10

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....6(2) of the Income-tax Act, 1961 (hereinafter referred to as " the Act "), the Income-tax Appellate Tribunal, Nagpur Bench, Nagpur, 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 law in including the income from house property and the interest income which are in the name of the wif....

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.... the order passed by the Income-tax Officer, the assessee preferred an appeal before the Appellate Assistant Commissioner who allowed the appeal. Hence, the Revenue preferred a second appeal before the Tribunal. The Tribunal found that there was no material whatsoever for coming to the conclusion that the wife of the assessee had received Rs. 8,000 from her relations and had invested that amount i....