TMI Blog1988 (11) TMI 20X X X X Extracts X X X X X X X X Extracts X X X X ..... enue and one question has been referred at the instance of the assessee for the opinion of this court. Question No. 2 referred at the instance of the Revenue and the sole question referred at the instance of the assessee are covered by our decision in Income-tax Reference No. 149 of 1980 (CIT v. Ravinder Kumar [1989] 180 ITR 203 (P H)), rendered today. For the reasons recorded therein, both thes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the share of the assessee's wife in the firm in which he was a partner in his representative capacity as karta of his Hindu undivided family, under section 64(1)(ii) of the Incometax Act, 1961 (for short "the Act"). It was pointed out on behalf of the Revenue that a special leave petition has been granted against the decision in Anand Sarup's case [1980] 121 ITR 873 (P H). If that is so, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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