TMI Blog1983 (9) TMI 48X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessee. In this reference we are not satisfied that there has been proper service effected on the respondents. We found from the papers on the previous occasion that a notice of the reference application had been duly drawn up and the said notice together with a fee of Rs. 5 seems to have been handed over in the office of the Sheriff of Bombay on September 21, 1976. The necessary rubber sta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uch notices could have been despatched by registered post. It will be proper if the Commissioner or those representing the Commissioner put the proper address of the assessees in the reference itself and would prepare the notice for service at the proper detailed address. We find it unnecessary to dispose of the reference on the ground that no proper service has been effected. We also find it un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Code during their 'coverture ' should be assessed equally and separately in the individual hands of each spouse and not in the hands of individuals ? (ii) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is right in law in setting aside the orders of the Incometax Officer and the Appellate Assistant Commissioner and in directing the Income-tax Officer to assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . If that be so, the two questions referred to us can be answered without further elaborate discussion, either factual or legal. In the result, we answer the questions as under: (1) In the affirmative and in favour of the assessee. (2) In the affirmative and in favour of the assessee. Since there is no appearance on behalf of the assessee, we direct that the parties do bear their own costs ..... X X X X Extracts X X X X X X X X Extracts X X X X
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