1984 (1) TMI 59

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....erence under s. 256(1) of the I.T. 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 correct in law in deleting the income accruing to the assessee from her share of the of her late husband ? ....

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....hands of the assessee. This contention was not upheld by the AAC. However, on further appeal, the Tribunal held that in respect of the income in question, the AOP having already been taxed, the assessee could not be taxed again in her individual capacity in respect of the same income. In this view of the matter, the Tribunal allowed the appeal. Aggrieved by the order passed by the Tribunal, the Re....