COMMISSIONER OF INCOME TAX Vs. KASTOORI DEVI

JUDGEMENT

(1.) THESE are two applications under Section 256(2) of the Income-tax Act, 1961, arising out of the common order passed in Income-tax Appeals Nos. 863 and 864/JP of 1985 in respect of the very same assessee for the assessment years 1981-82 and 1982-83 for raising an identical issue for two years as under :

(2.) THE assessee, the late Smt. Prabha Gupta, was a widow of Kashiram. On the death of Kashiram, she along with her two minor daughters inherited the properties of Kashiram. As per the will left by Shri Kashiram, the widow, Smt. Prabha Gupta, and two daughters were entitled to receive the amount from his share in Kashiram and Sons in equal ratio, and in his place his widow was nominated to be a partner. THE will also stated that the widow of Kashiram and his two daughters will be the equal partners as far as the properties left by her husband are concerned.

(3.) THE application of the Revenue under Section 256(1) for referring the aforesaid question of law has been rejected by the Tribunal by a common order. THErefore, the question as raised by the Revenue is not a referable question of law and it is totally a question of fact.