COMMISSIONER OF INCOME TAX Vs. RANGRAJ KESHUMAL

JUDGEMENT

(1.) AT the instance of the Revenue, the following question of law, arising out of the order dt. 28th Jan., 1988 passed by the Tribunal, Ahmedabad Bench 'C', in ITA No. 563/Ahd/1986, has been referred to this Court for its opinion under the provisions of S. 256(2) of the IT Act, 1961 (hereinafter referred to as 'the Act'):

(2.) THE facts giving rise to the present reference are as under:

(3.) IN the circumstances, the question which has been referred to this Court is, whether the income which the assessee had earned from M/s Darshan Traders as partner thereof can be treated to be an income of the assessee and whether the Tribunal was right in deleting the said income by confirming the order of the AAC.