COMMISSIONER OF INCOME TAX Vs. DUBEY J P

JUDGEMENT

(1.) THIS order shall dispose of Department's applications under S. 256(2) of the IT Act, 1961 (for short, 'the Act') made in all the 3 aforesaid MCCs to direct the Tribunal, Indore to refer the undernoted 3 questions said to be of law to this Court for its opinion arising out of its common order dt. 16th Feb., 1990 passed in ITA Nos. 447, 448 and 449/Ind/86 and its refusal to refer the questions by order dt. 21st Nov., 1990 passed in RA Nos. 104, 105 and 106/Ind/1990.

(2.) THE assessee is a Sub Divisional Officer of Irrigation Department of the Government of Madhya Pradesh. The assessment years involved are 1982 83, 1983 84 and 1984 85. In the course of assessment proceedings for the asst. year 1982 83 the ITO made enquiries regarding house property which stood in the name of Smt. Kiran Dubey the wife of the assessee, purchased from the M.P. Housing Board, for a sum of Rs. 82,564. According to the assessee, the house was purchased by his wife and the source of investment was as under : . . Rs. (1) Gift from Shri Devkinandan Choubey, uncle of Smt. Kiran Dubey 70,000 (2) Loan from the assessee 8,000 (3) Savings of Smt. Kiran Dubey 4,564

(3.) ON appeal, the AAC vide his order dt. 2nd Feb., 1986 sustained the addition of Rs. 78,000 only but deleted the addition of Rs. 8,000 and maintained the assessment of income from the said property. In second appeal, the Tribunal by its common order dt. 16th Feb., 1990 reversed the concurrent findings of the two authorities below about the ownership of the property, deleting all the aforesaid additions. The Tribunal also rejected Department's application under S. 256(1) of the Act for stating the case and referring the said questions of law for the opinion of this Court.