COMMISSIONER OF INCOME TAX Vs. SRIRAM JAGANNATH

JUDGEMENT

(1.) HEARD learned counsel for the Revenue. None has appeared for the respondent in spite of service having been effected before May 15, 1998.

(2.) THE Income-tax Appellate Tribunal, Jaipur Bench, Jaipur, on an application moved by the Commissioner of Income-tax, Jodhpur, under section 256(1) of the Income-lax Act, 1961, has referred the following question of law arising out of its order in I. T. A. No. 1773 and 1817/JP of 1991, relating to the assessment year 1989-90 for the opinion of this court :

(3.) IN the present case, it has been found by the Tribunal that the income actually belongs to the assessee. Therefore, there was no impediment in levying tax on the income of the assessee irrespective of the fact whether some other persons have already submitted the returns in respect of the income and have also been assessed on the basis of declaration submitted by them. We are not concerned with the remedies which the other person may follow.