TMI Blog1980 (4) TMI 14X X X X Extracts X X X X X X X X Extracts X X X X ..... ions under s. 256(2) of the I.T. Act, 1961, for the assessment years 1967-68 and 1968-69. The assessee is employed in Government service as an Assistant Surgeon. At the relevant time, he was also a partner in a firm styled as M/s. Motilal Dhannilal Tapa, Mandla. In the return of his income filed under s. 139 of the Act, he included the share income of the partnership firm. The assessment was compl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on was reiterated. The Tribunal by its order dated October 30, 1973 (annex. F) rejected the applicant's contention holding that since the share income from the partnership firm was included in the original return and was not objected to at the time of the original assessment, the same could not be challenged in proceedings under s. 147 of the Act. The Tribunal also observed that the assessment had ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt is made. While reassessing a dealer, the assessing authority does not merely assess him on the escaped turnover but it assesses him on his total estimated turnover." In dealing with proceedings for reassessment under s. 17(1) of the W.T. Act, 1957, a Full Bench of the Andhra Pradesh High Court in CWT v. Subhakaran Gangabhishan [1980] 121 ITR 69 (AP) [FB], held that a reassessment proceeding w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Income-tax Act that the share income from M/s. Motilal Dhannilal Tapa was the income of the joint family and was wrongly included as his individual income in the original assessment ? " The applications are allowed. The Tribunal is directed to state the case and refer the aforesaid question of law for the decision of this court. There shall be no orders as to costs in each case. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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