BIJOY KUMAR CHOUDHURY Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) IN an application filed by the assessee under Section 256(2) of the I.T. Act, 1961 (hereinafter called the " Act"), this court directed the Tribunal to state a case and refer the question of law arising out of its order for the opinion of this court and the Tribunal has referred the following question for opinion of this court:

(2.) THIS Court further directed that the Tribunal would go into the question of the agreement and indicate as to what, in its opinion, is the real purport and as to whether such a claim was with reference to the Work done by the karta to the family or work done by the karta for the joint family business relating to the partnership firm.