TMI Blog1988 (3) TMI 31X X X X Extracts X X X X X X X X Extracts X X X X ..... s court at the instance of the Commissioner of Income-tax, Visakhapatnam "1. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is correct in law in cancelling the reassessment made including the share income of the spouse who was a partner in the same firm under section 64(1)(i) of the Income-tax Act, 1961, for the assessment year 1980-81 ? 2. Whether, on the f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of CIT v. Sanka Sankaraiah [1978] 113 ITR 313. For that reason, the Departmental appeal was dismissed. The application filed under section 256(1) of the Act by the Commissioner was accepted on the ground that in a Punjab and Haryana High Court case, where the decision of this court in Sanka Sankaraiah [1978] 113 ITR 313 was followed, the Supreme Court had granted special leave to the Department. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upreme Court. In cases where the Tribunal is satisfied that the decision of this court is the subject-matter of an appeal in the Supreme Court, it should indicate in the statement of the case, the Civil Appeal Number in the Supreme Court and then grant a reference. Quite often it happens that the parties file applications for leave to appeal to the Supreme Court which is either pending in this cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... same question of law. We may, in this connection, draw the attention of the Tribunal to section 158A of the Act. As far as the present case is concerned, the questions referred for consideration, being covered by the decision of this court in Sanka Sankaraiah [1978] 113 ITR 313, the questions are answered in favour of the assessee and against the Revenue. No costs. - - TaxTMI - TMITa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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