TMI Blog1988 (4) TMI 46X X X X Extracts X X X X X X X X Extracts X X X X ..... for the three assessment years, namely, 1975-76, 1976-77 and 1977-78, wherein two questions of law-the first question being in a consolidated form in respect of all the three assessment years and the second one being only for the assessment year 1975-76 have been referred : " 1. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was correct in law in determining t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 986] 162 ITR 255, to be precise, we may refer to the latest decision in [1986] 162 ITR 255 which has dealt with the case of the very same assessee wherein, on identical facts, the following two questions, inter alia, were referred to this court for its opinion (at p. 257): " 1. Whether, on the facts and in the circumstances of the case, the Tribunal was correct in law in determining the status o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otice which deter us from following the earlier Bench decision of this court in regard to this very assessee. We accordingly answer both the questions in favour of the assessee and against the Revenue and hold that-(i) on the facts and in the circumstances of the case, the Tribunal was correct in determining the status of the assessee as a Hindu undivided family, and (ii) on the facts and in the c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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