1987 (6) TMI 26

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..... 982. The material facts giving rise to this reference, briefly, are as follows : An application was made by the assessee under section 256(2) of the Income-tax Act, 1961, to this court for directing the Tribunal to state a case and to refer certain questions of law to this court for its opinion. That application was registered as Misc. Civil Case No. 136 of 1978. By order dated October 30, 198 .....

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..... sessee to Mrs. Indramani Mandelia for the assessment years 1965-66, 1966-67 and 1967-68 and to Smt. Taramani Mandelia, Smt. Pushpaben Gohel and Induben Parekh for the assessment years 1966-67 and 1967-68 ? " After the question of law was amended, the Tribunal made another reference, which has been registered as Misc. Civil Case No. 19 of 1985. At the time of hearing, Shri Chitale, learned coun .....

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