AUTOWAYS (INDIA) Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) BY order dated November 19, 1973, this court on applications made under Section 256(2) of the Income Tax Act, 1961 (hereinafter referred to as " the Act '), directed the Appellate Tribunal to state a case and refer the following questions for opinion of the court:

(2.) FOR the assessment years 1962 -63, 1963 -64, 1964 -65, 1965 -66, 1966 -67 and 1967 -68, the Income Tax Officer treated the status of Sardar Santokh Singh as individual while he claimed his status to be the karta of a Hindu undivided family. The assessee battered the position in appeals before the Appellate Assistant Commissioner and the Appellate Tribunal. When his claim was rejected, he required the Tribunal to state a case raising the first question indicated above to be referred to this court. When the Tribunal rejected the application, this court was moved in S.J.Cs. Nos. 225 to 230 of 1972 in respect of the aforesaid six years.

(3.) IN the assessment years 1965 -66 and 1966 -67, the registration of a firm by name " Autoways (India) " was claimed by Sardar Santokh Singh and members of his family who claimed to have constituted the firm, but the application under Section 185 of the Act was rejected in both these years. The appeals did not bring any result and when the Tribunal refused to state a case to this court, S. J. Cs. Nos. 222 of 1972 and 224 of 1972 had been filed.