DAYABAI Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THIS reference has been made by the Income-tax Appellate Tribunal, at the instance of the assessee on the direction of this court to answer the following question :

(2.) THE facts stated by the Tribunal are that in the course of assessment proceedings for the assessment years 1967-68 to 1969-70, in the case of Messrs. Vinit Talkies, Jabalpur, a claim was made that income from conducting of matinee shows in the premises of Vinit Talkies did not belong to the firm, but to Smt, Dayabai.

(3.) AGAINST the protective assessment made by the ITO in the hands of Dayabai, appeals were filed before the AAC who upheld the protective assessment made by the ITO for the three years. The assessee filed a second appeal against the order of the AAC before the Tribunal. The Tribunal, relying on the order in the case of the firm, Messrs Vinit Talkies, held that the lower authorities rightly treated the assessee as a mere name-lender and they rightly included the income purported to have been earned by the assessee by running the matinee shows in the total income of the firm, Messrs. Vinit Talkies, and the Tribunal, therefore, dismissed the appeal filed by Smt. Dayabai. Aggrieved by this order, under the direction of this court, the Tribunal had made this reference to answer the question noted above.