COMMISSIONER OF INCOME TAX Vs. PARSURAM GHANSHYAM DAS

JUDGEMENT

(1.) THIS application has been filed by the Commissioner of Income-tax under Section 256 of the I.T. Act, 1961, requiring the Income-tax Appellate Tribunal, Gauhati Bench, Gauhati, to refer the following questions of law to this court for its opinion :

(2.) THE assessee-respondent is an "association of persons" (AOP). THE ITO assessed the assessee on the income from house property holding that the shares of each AOP were not definite and ascertainable within the meaning of Section 26 of the Act. He, therefore, levied income-tax on the assessee. On appeal to the AAC, the finding of the ITO was reversed holding that the shares of income of the members of the AOP were definite and ascertainable. THEreupon, an appeal was filed by the Department before the Income-tax Appellate Tribunal, which was rejected. THE Department then filed an application before the Tribunal to refer the above-mentioned questions to this court for its opinion but the Tribunal declined to do so. Hence, the instant petition.

(3.) THE learned counsel for the petitioner did not seriously press for the reference of question No. 2, inasmuch as it is covered by question No. 1.