B L CHOUDHURY Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THESE are several applications under Section 256(2) of the Income-tax Act, 1961, all made by the assessee. By order dated December 6, 1973, made in these applications, this court called upon the Appellate Tribunal to state the case and refer the following three questions for opinion of the court:

(2.) THE Tribunal has accordingly stated the case.

(3.) IT is conceded before us that the claim regarding the status of the assessee as also registration of the firm are dependent upon the acceptance of the claim of partition. If the assessee fails to establish his claim of partition as alleged, the claim of status as also registration of the firm would stand rejected. In case the claim of partition is accepted, these two questions have to be independently examined on their own merits. In the circumstances of the case, therefore, these two questions cannot be answered at this stage. If the Tribunal is satisfied that the assessee has succeeded to establish his claim of partition, these two questions have to be examined on the basis of the materials available before the Tribunal and in case the assessee fails to establish his claim of partition, these questions must be taken to have been concluded against the assessee. We make no order as to costs of these references.