1988 (8) TMI 63

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..... so govern the disposal of Misc. Civil Cases Nos. 141, 142, 143 and 144 all of 1987. These are applications under section 256(2) of the Income-tax Act, 1961 (hereinafter referred to as "the Act"). The material facts giving rise to these applications, briefly, are as follows : The assessee is a partnership firm which was granted registration for the assessment year 1977-78. For the assessment yea .....

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..... sments on the assessee-firm for both these assessment years, holding that the income assessed would be substantively included in the income of Chetanswaroop Omprakash & Co. Aggrieved by the orders passed by the Income-tax Officer, the assessee preferred appeals before the Appellate Assistant Commissioner. The Appellate Assistant Commissioner set aside the order passed by the Income-tax Officer und .....

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..... ns made by the assessee in that behalf were rejected, the assessee has filed these applications. Having heard learned counsel for the parties, we have come to the conclusion that the following questions of law do arise out of the orders passed by the Tribunal : "(1) Whether, on the facts and in the circumstances of the case, the Tribunal, in view of the grounds of appeal taken before it, erred i .....

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