REKHA DEVI Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THE applicant/assessee has filed applications under Section 256(2) of the Income-tax Act, 1961 (for short, "the Act"), registered as miscellaneous civil cases particularised above, seeking direction to the Income-tax Appellate Tribunal to state the cases and refer the proposed common question of law, as extracted below, for opinion of this court :

(2.) BRIEFLY stated, the facts of the case are that the assessee, Kishanchand Gaganmal, was a liquor contractor. He expired. The applicant, Smt. Rekha Devi, his wife, is the legal representative of the late Shri Kishanchand. The assessment years are 1973-74, 1974-75, 1975-76, 1977-78, 1978-79 and 1981-82. The Tribunal in I. T. A. No. 297/(Ind) of 1983 and I. T. A. No. 377(Ind) of 1983 (for the assessment year 1973-74), I. T. A. No. 605/(Ind) of 1983 and C. O. No. 89/(Ind) of 1983 (for the assessment year 1974-75), I. T. A. No. 733/(Ind) of 1983 (for the assessment year 1975-76), I. T. A. No. 163/ (Ind) of 1984 (for the assessment year 1977-78), I. T. A. No. 1221/(Ind) of 1984 (for the assessment year 1978-79), I. T. A. No. 1222/(Ind) of 1984 and C. O. No. 1/(Ind) of 1985 (for the assessment year 1981-82), I. T. A. Nos. 270/ (Ind) of 1983 and 308/(Ind) of 1983 (for the assessment year 1973-74) and I. T. A. No. 154/(Ind) of 1984 (for the assessment year 1977-78) passed the orders on December 10, 1986, with three observations, covered under (a) to (c) vide paragraph 15 directing the Income-tax Officer to make fresh assessments in accordance with law after taking into consideration the observations. One of the three observations, as is relevant for the purposes of the disposal of these miscellaneous civil cases, is "question of application of Section 64 of the Act in the hands of Kischanchand is also to be examined". The applications numbered 46/(Ind) of 1987, 47/(Ind) of 1987, 48/{Ind) of 1987, 49/(Ind) of 1987, 50/(Ind) of 1987, 51/(Ind) of 1987, 52/ (Ind) of 1987 and 53/(Ind) of 1987 were filed under Section 256(1) of the Act which were rejected by the Tribunal. The applicant has, therefore, filed these miscellaneous civil cases under Section 256(2) of the Act for the direction, as noted above.

(3.) SECTION 64 is captioned as "Income of individual to include income of spouse, minor child, etc." Its Sub-section (1)(iv) provides as under :