TMI Blog1997 (11) TMI 68X X X X Extracts X X X X X X X X Extracts X X X X ..... aw in respect of asst. yr. 1977-78 for the opinion of this Court, under s. 256(1) of the IT Act, 1961 (for short 'the Act'): "Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that even if the assessee represented his HUF as partner of the firm, M/s Vijay Picture Palace, the income from share of the wife from the same firm could be included in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... including by the Tribunal. Feeling still aggrieved, both the assessees applied for reference under s. 256(1) of the Act to this Court and the Tribunal, as stated earlier, has referred a common question of law for the opinion of this Court. 3. We have heard learned counsel for the parties. The question for consideration is that where an individual is partner in a firm in a representative cap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In CIT vs. Anand Swarup (1980) 14 CTR (P H) 95 : [1980] 121 ITR 873 (P H) : TC 42R.613, a similar question had arisen for consideration before the Punjab and Haryana High Court along with another issue, where the view taken was that under s. 64(1)(i) of the Act, the income of the spouse of an individual is to be clubbed with the income of the individual only if he is a partner as an individual in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essees such as a group of persons forming a unit or a corporation created by a statute. 6. The aforesaid decision of the Punjab High Court was the subject-matter of Special Appeal before the Supreme Court in CIT vs. Harbhajan Lal, etc. etc. [1994] 116 CTR (SC) 136 : [1993] 204 ITR 361 (SC) : TC 42R.593. In that case, the Supreme Court was dealing with a number of Special Leave Petitions, includ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... son in his individual assessment, or in the assessment of the HUF. 8. It may be pointed out that both the counsel for contesting parties stated that there was no charge in the statutory provisions with which we are concerned in this reference and the statutory provisions as they existed in the assessment years which were the subject-matter of consideration before the Supreme Court so far as the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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