9911796707
TMI Blog1984 (6) TMI 19X X X X Extracts X X X X X X X X Extracts X X X X ..... issioner of Income-tax under s. 256(2) of the I.T. Act, 1961, requiring the Income-tax Appellate Tribunal, Gauhati Bench, Gauhati, to refer the following questions of law to this court for its opinion : " (i) Whether, on the facts and in the circumstances of the case, the income from house property was not rightly assessed in the hands of the assessee in the status of an 'association of persons' ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reversed holding that the shares of income of the members of the AOP were definite and ascertainable. Thereupon, an appeal was filed by the Department before the Income-tax Appellate Tribunal, which was rejected. The Department then filed an application before the Tribunal to refer the above-mentioned questions to this court for its opinion but the Tribunal declined to do so. Hence, the instant pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... result, we direct, the Income-tax Appellate Tribunal to state the facts and refer the first question of law, quoted above, to this court for opinion. The learned counsel for the petitioner did not seriously press for the reference of question No. 2, inasmuch as it is covered by question No. 1. The application is, therefore, allowed. The parties are directed to bear their own costs. &nbs ..... X X X X Extracts X X X X X X X X Extracts X X X X
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