1984 (6) TMI 19

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....ssioner of Income-tax under s. 256(2) of the I.T. Act, 1961, requiring the Income-tax Appellate Tribunal, Gauhati Bench, Gauhati, to refer the following questions of law to this court for its opinion : " (i) Whether, on the facts and in the circumstances of the case, the income from house property was not rightly assessed in the hands of the assessee in the status of an 'association of persons' ?....

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....eversed holding that the shares of income of the members of the AOP were definite and ascertainable. Thereupon, an appeal was filed by the Department before the Income-tax Appellate Tribunal, which was rejected. The Department then filed an application before the Tribunal to refer the above-mentioned questions to this court for its opinion but the Tribunal declined to do so. Hence, the instant pet....