COMMISSIONER OF INCOME-TAX Vs. TARA DEVI

JUDGEMENT

(1.) THE following questions of law have been referred by the Income -tax Appellate Tribunal, Jaipur Bench, Jaipur at the instance of the revenue in the following references: DB. I.T.Ref. No. 68/1988: Whether on the facts and in the circumstances of the case, the Tribunal was justified in excluding the amount of Rs. 28,800 from the assessment of the assessee without recording a finding as to whom does this amount belong to?D.B.I.T. Ref. No. 85/1987: Whether in a case where protective assessment is being resorted to, can the department choose to made any additions protectively though retaining their stand the investment was not made by the assessee?D.B.I.T. Ref. No. 88/1987: Whether in a case where protective assessment is being resorted to, can the department choose to made any additions protectively though retaining their stand the investment was not made by the assessee?D.B.I.T. Ref. No. 87/1987:Whether in a case where protective assessment is being resorted to, can the department choose to make any additions protectively though retaining their stand the investment was not made by the assessee

(2.) IN these references, the parties are the same. The dispute between the parties was also the subject -matter of D.B.I.T. Ref. Nos. 67/1988 and 69/1988 pertaining to the assessment year 1977 -78 in the reference and the cross -objections. In three references, there were three cross -objections also. Two references have already been decided being Reference Nos. 67/1988 and 69/1988 whereas these four are being taken together being the question of law and facts are common and being decided by this order.

(3.) WE subscribe to the view of the learned Division Bench as noticed above. The reference are answered accordingly against the revenue and in favour of the assessee. The references and cross -objections are accordingly disposed of.