COMMISSIONER OF INCOME TAX Vs. GULNAR N MARFATIA

JUDGEMENT

(1.) ON an application under S. 256(1) of the IT Act, 1961, the Tribunal has referred the following question for our opinion :

(2.) AT the outset, the learned counsel for the assessee submits that identical question has been considered by this Court in the case of very assessee in CIT vs. Smt. Gulnar Marfatia (2002) 172 CTR (Raj) 245 : (2002) 254 ITR 677 (Raj) wherein this Court has taken the view that the salary paid to husband is includible in the hands of the assessee under S. 64(1)(i) of the Act. Considering the submissions and after perusal of audit report Nos. 2 to 6, we find no justification in the order of the Tribunal, the view taken by the Tribunal has been reversed by this Court in the case of very assessee and no material facts are brought on record to depart (sic-from) the view taken by us in the case of very assessee.