ADDITIONAL COMMISSIONER OF INCOME TAX Vs. BIRDICHAND PANNALAL

JUDGEMENT

(1.) THE Income-tax Appellate Tribunal, Jaipur Bench, Jaipur ("the Tribunal" herein) has referred the following three questions for the opinion of this court, which are said to arise out of its common order dated November 29, 1972, passed in Income-tax Appeals Nos. 63 and 205/JP/1971-72 relating to the assessment years 1965-66 and 1966-67 : --

(2.) IN Addl. CIT v. Curious House (D.B. INcome-tax Reference No. 24/78, decided on November 1, 1985), [1987] 163 ITR 573 (Raj) relating to assessment years 1965-66 and 1966-67, it was held by us that the Tribunal was right in holding that the registration or continuation of registration could not be refused to the assessee. IN view of the finding given in Addl. CIT v. Curious House, 1987 163 ITR 573 and for the reasons mentioned in the order dated November 1, 1985, passed therein, we hold that the incomes of Curious House, Udaipur, Birdhi Chand Pannalal and Birdhi Chand and Sons, were not includible as part of the income of the assessee, Shri Birdhichand, karta of M/s. Bridhi Chand Pannalal.