1981 (3) TMI 99

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....ribunal to refer the following two common questions: "1. Whether on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the assessee could not be regarded as a separate unit of assessment under the provisions of the IT Act, 1961? 2. Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the assessmen....

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....d Kumari Jyotiben Jethalal. The share of income from the estate was, it is common ground, assessed, in the hands of some of the individuals who have interest in the estate. However, like the asst. yrs. 1971-72 to 1974-75, for asst. yrs. 1975-76 and 1976-77 also, the ITO tried to assess the estate by initiating proceedings against the estate. On common ground in their appeals has been that having a....

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....it is on longer necessary to refer the questions of law to the Hon'ble High Court as in the meanwhile the law on the subject has been settled because of the Supreme Court's decision in the case of State of Uttar Pradesh vs. Raz Buland Sugar Co. Ltd. (1979) 118 ITR 50 (SC). He submits that a similar view has also been taken by the Gujarat High Court in the case published in March, 1981 issue of 'Ta....