COMMISSIONER OF INCOME TAX Vs. D M JOSHI

JUDGEMENT

(1.) IN these four applications, the Revenue has suggested the following questions in para 4 of these applications, seeking a direction on the Tribunal to forward statement of case in respect thereof. ITA No. 193/1998 :

(2.) ALL these applications arise from the common order made by the Tribunal on 22nd April, 1997 in IT Appeal Nos. 2436 to 2438/Ahd/1992 for the asst. year 1987 88. The controversy centers around two additions of Rs. 25,000 each, which were made by the ITO in the income of the assessee. The assessee who was at the relevant time serving as an ITO at Amerli, was residing with his maternal uncle, J.C. Dave. During the accounting year relevant to the asst. year 1985 86, the following two amounts were transferred to the family members of the assessee:

(3.) ON appeal preferred by the assessee as well as three other members of the family against the assessment so made for the asst. year 1987 88, the first appellate authority noted that Smt. Kirtiben Joshi earned income from stitching of saree falls, etc. and investment made in shares was properly explained. He therefore held that there was no justification in taxing the same on protective basis, as it was her own income from her own investment. As regards the income of sons, it was held that both were adults and educated, doing service and taking tuition and thereby earning individually. It was, therefore, held that family members of the assessee were not benamis of the assessee and as such the clubbing of their income with the income of the assessee was not justified. The appeals for the asst. year 1987 88 in case of the assessee and in the cases of his wife and two sons were, therefore, allowed.