COMMISSIONER OF INCOME TAX Vs. S N MALHOTRA

JUDGEMENT

(1.) The Tribunal has referred the following question of law under Section 256(1) of the Income-tax Act, 1961 :

(2.) The relevant facts as found by the Tribunal have been stated in paragraph 1 of the order of the Tribunal, which are as under :

(3.) On the points of fact, there is no dispute. It is not the case of the Income-tax Officer that any property has been received by the spouse or minor child of the assessee ; it is not also his case that on partition any benefit or income thereto has been received by the spouse or the minor child. If that be so, it is difficult to see how Section 64(2) (c) can be made applicable to this case.