1981 (6) TMI 9

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....s are same and similar question of facts and common question of law arises. Civil Rule No. 18(M)/79 relates to the assessment year 1973-74 and the other, viz., Civil Rule No. 19(M)/79 is for the assessment year 1974-75. These two applications have been filed by the Revenue against the order of the Tribunal dated August 26, 1978, in R. A. Nos. 93 and 94 of 1977-78. The Revenue being aggrieved by th....

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....on that basis ? " The Tribunal found that under s. 64 of the I.T. Act, 1961, the share income of the spouse could be added in the hands of the individual only where the share income itself was being taken in his individual bands and on that ground, the two appeals of the Revenue were dismissed. According to the Tribunal, there was no substantial question of law to be referred for the opinion of....

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....and, we feel that s. 64 of the I.T. Act, 1961, is very clear and needs no interpretation as to whether in computing the total income of any individual (an income) arises directly or indirectly to the spouse of such individual. Section 64(1)(i) of the I.T. Act, 1961, runs as follows: " 64. (1) In computing the total income of any individual, there shall be included all such income as arises dire....