CIT Vs. P RAVINDRAN

JUDGEMENT

(1.) The Tribunal has in an elaborate order, considered all aspects of the matter including the consistent conduct of the assessee, and held that there was no partnership. The Tribunal has, in support of it's order, placed reliance on the following factors;

(2.) Having perused the order of the Tribunal, we do not find any need to call for any reference. The question decided by the Tribunal was a question of fact in the light of the materials placed before it.