COMMISSIONER OF INCOME TAX Vs. GAURISHANKAR AGARWALLA

JUDGEMENT

(1.) THE above numbered applications are under S. 256(2) of the IT Act, 1961, asking this Court to call for a statement from the Tribunal on the following question of law :

(2.) WE have very carefully perused the order of the Tribunal and find that there is a categorical finding recorded by the Tribunal to the effect that Shri Gaurishankar Agarwalla, although he was a member of the HUF, yet since 1964, he formed his own HUF with his wife and minor daughters. This finding has been recorded by the Tribunal, and, therefore, we find that the question sought to be called for from the Tribunal does not arise out of the impugned order as the same is based on the findings of facts by the Tribunal.