TMI Blog1996 (6) TMI 74X X X X Extracts X X X X X X X X Extracts X X X X ..... come-tax Appellate Tribunal, Guwahati, to refer the following question for opinion of this court on the basis of an application filed by the Revenue under section 256(2) of the Income-tax Act, 1961 (for short, " the Act ") : " Whether, on the facts and in the circumstances of the case and on a proper construction of section 4 of the Indian Partnership Act, 1932, and sections 2(23) and 64 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 147 of the Act for the relevant assessment year. The share income of the assessee's wife from the firm was also included by the Assessing Officer under section 64(1) of the Act. The contention of the assessee was that the share income of the wife of the assessee from the firm in which the assessee was also a partner as karta in his representative capacity should not be clubbed under section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Revenue filed an application in this court under section 256(2) of the Act (Civil Rule No. 6(M) of 1985). This court disposed of the said civil rule giving a direction to the Tribunal to refer the said question. Hence, the present reference. We have heard Mr. G. K. Joshi, learned standing counsel appearing on behalf of the Revenue. None appears on behalf of the assessee. Mr. Joshi submits that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ither in his individual assessment nor in the assessment of the Hindu undivided family. . . ." In our opinion, the question referred in this case is squarely covered by the above decisions. Accordingly, we answer the question in the affirmative, in favour of the assessee and against the Revenue. A copy of this judgment under the signature of the Registrar and the seal of the High Court shall be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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