COMMISSIONER OF INCOME TAX Vs. ANNAPOORNA ELECTRIC COMPANY

JUDGEMENT

(1.) THE same question arising in the assessment years 1975-76, 1976-77 and 1977-78 has come up for the opinion of this court on a reference made under Section 256(1) of the Income-tax Act, 1961, at the instance of the Revenue giving rise to these three cases constituting this batch.

(2.) THE question of law which has come to this court for its opinion is as follows :

(3.) ACCORDING to Mr. Vidyarthi, these were the basic facts which would conclusively determine that the two partnership-firms were one and the same for the purpose of income-tax and no other incidental facts and circumstances could detract from this position. Learned counsel in support of his submission relied upon a decision by the Supreme Court in the case of Dy. CST (LAW), Board of Revenue (Taxes) v. K. Kelukutty [1985] 155 ITR 158.