COMMISSIONER OF INCOME TAX Vs. GULNAR MARFATIA

JUDGEMENT

(1.) HEARD learned counsel for the parties.

(2.) THESE three references raise an identical issue, though relating to different assessment years commencing from 1975-76 to 1978-79. Reference No. 7 of 1984 relates to the assessment year 1977-78. Reference No. 32 of 1981 relates to the assessment year 1975-76 and Reference No. 58 of 1983 relates to the assessment years 1976-77 and 1978-79. In all the cases a common issue raised is :

(3.) ON reaching this conclusion, the learned Tribunal refused to consider the reason given by the Appellate Assistant Commissioner that a partner cannot be an employee of the firm at the same time by saying that the question whether or not a partner can be a servant of the firm is not a relevant question for consideration in this case. The only point for consideration as to whether the assessee started taking salary and whether he continued to receive the salary on account of his being the partner in the firm. The Tribunal further stated as under :