COMMISSIONER OF INCOME TAX Vs. MURUGESA NAICKER MANSION

JUDGEMENT

(1.) IN this tax case petition, the Department requested this court to direct the Tribunal to refer the following question of law said to have arisen out of the order of the Tribunal for our opinion under section 256(2) of the Income -tax Act, 1961.

(2.) THE assessee claimed that his status is that of a co -owner whereas the Department assessed the assessee in the status of association of persons. The Tribunal held that inasmuch as the assessee was assessed as a co -owner in the previous assessment years, his status should be taken as that of a co -owner and should not be taken as that of an association of persons. While coming to this conclusion the Tribunal followed an earlier decision in the case of CIT v. Blue Mountain Engineering Corporation 1978 (112) ITR 839, 1978 (7) CTR 142, 1978 CTR(Mad) 142.