TMI Blog1952 (10) TMI 40X X X X Extracts X X X X X X X X Extracts X X X X ..... come from this bus amounting to ₹ 2520/- during the year in question was paid to the wife of the assessee by the Kumaon Motors Union who were running the bus. The Income-tax Officer claimed that the bus belonged to the assessee and his wife was merely a benamidar for him. He treated the income from the bus as the income of the assessee. The assessee, however, denied that the bus belonged to him and asserted that the bus belonged to his wife who had purchased it out of the money which she had received from her father at the time of his death in 1934. The assessee, however, informed the Income-tax Officer that he could not produce any evidence to prove how and when that money came into the hands of his wife. When the case was heard b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tent to decide only the point referred to him. The relevant portion of Section 5-A (7) of the Indian Income-tax Act runs as follows : If the members of a Bench differ in opinion on any point.....if the members are equally divided, they shall state the point or points on which they differ, and the case shall be referred by the president of the Tribunal for hearing on such point or points by one or more of the other members of the Tribunal..... The third Member could, therefore, decide only the point that had been referred to him and he could not formulate a new point for himself on which he could base his decision. It appears to us to be further clear from a reading of the sub-section quoted above that after the decision of the point ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 5-A, the order of the member or members to whom it is referred shall be signed and dated by him or them as the case may be. Rule 34 -- The Tribunal shall, after the order is signed, cause it to be communicated to the assessee and to the Commissioner. These rules do not, however, show that it was intended that the third Member should finally dispose of the appeal when only some point or points had been referred to him for decision. In our view, the case with the opinion of the third Member should go back to the Tribunal for final decision. The Tribunal, when finally disposing of the appeal, may, no doubt, allow other points to be raised before it, if they consider it proper. The third Member, however, can only answer the point or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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