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2002 (8) TMI 35 - RAJASTHAN HIGH COURTBenami Assessment - Business Run By Minor Son Of Assessee - "Whether, on the facts and in the circumstances of the case, the learned Tribunal was right in holding that the business in the name and style of Rawat Electricals at Ramganjmandi belonged to Shri Gulzarilal Rawat and not to Shri Suresh Kumar Rawat? - Whether, on the facts and in the circumstances of the case, the learned Tribunal was right in holding that the amount of ₹ 8,000 was not an investment made by Shri Suresh Kumar Rawat in the concern of Rawat Electricals at Ramganjmandi and was made by his father Gulzarilal?" - Normally, in the reference, this court does not interfere in the finding of the Tribunal but the finding of the Tribunal as to whether Rawat Electricals, Ramganjmandi, is independent or benami property of Shri Gulzari Lal Rawat appears to be perverse. In such circumstances, this court should interfere. In our view with the above admitted facts, it cannot be said that the business of Rawat Electricals, Ramganjmandi, is the business of the assessee, Shri Gulzari Lal Rawat. The Tribunal has committed error - we answer both the questions in the negative, i.e., in favour of the assessee and against the Revenue.
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