TaxTMI 
TaxTMI 
1987 (11) TMI 70
X X X X Extracts X X X X
X X X X Extracts X X X X
....e by the assessee under section 256(2) of the Income-tax Act, 1961 (hereinafter referred to as " the Act "), with a prayer that the Income-tax Appellate Tribunal, Jabalpur, may be directed to draw up a statement of the case and refer the following question to this court for its opinion : " Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the d....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e assessee for the aforesaid assessment year, The assessee was a Hindu undivided family and it appears that, in between, there was a partition on November 10, 1958, which was recognised by the Income-tax Department in proceedings for assessment in the assessment year 1959-60. Relying on the partition in his order dated July 8, 1974, the Income-tax Officer directed that the additional demand shall ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....du undivided family had itself been deleted in appeal by the Commissioner of Income-tax (Appeals), there was no demand outstanding against the assessee-Hindu undivided family. Consequently, the apprehension of the assessee with regard to reallocation was only academic. The assessee thereafter made an application under section 256(1) of the Act requiring the Tribunal to refer the aforesaid question....