NARESH KUMAR GUPTA Vs. COMMISSIONER OF WEALTH TAX
LAWS(GAU)-1994-1-2
HIGH COURT OF GAUHATI
Decided on January 12,1994

NARESH KUMAR GUPTA Appellant
VERSUS
COMMISSIONER OF WEALTH TAX Respondents




JUDGEMENT

- (1.)THESE three applications, namely, CR 25(M) of 1992, CR 26(M) of 1992 and CR 27(M) 1992, are filed by the assessee under S. 27(3) of the WT Act, 1957 (sic), praying to call for a statement of facts on the question of law sought to be referred to this Court as suggested by the assessee. Being dissatisfied with the order passed by the Tribunal, Gauhati Bench, Gauhati, rejecting the reference applications filed by the assessee and in refusing to state the case and refer the question of law as suggested by the assessee, the assessee in the aforesaid applications has prayed that the following question of law be referred to this Court for its opinion, namely :
"Whether, on the facts and in the circumstances of the case, the Tribunal was correct in holding that the income from the assets acquired of the family by the minor (sic) cannot be assessed in the hands of the HUF consisting of Karta, his wife and minor daughters till a son is born in the family and is to be assessed as the income of the Karta in his individual capacity ?"

(2.)THREE separate applications have been filed for three different assessment years, i.e., for 1981 - 82, 1983 -84 and 1984 -85 by the assessee.
We have heard learned counsel for the parties.

(3.)WE have been taken through the order of the Tribunal, Gauhati Bench, Gauhati, rejecting the prayer for reference and on a perusal of the same, we find that although the learned Tribunal held that the question of law proposed by the assessee is in fact a question of law it refused to refer the said question for the esteemed opinion of this Court on the ground that the said question is covered by a decision of the apex Court in Surjit Lal Chhabda vs. CIT 1976 CTR (SC) 140 : (1975) 101 ITR 776. According to the learned Tribunal, though the question sought to be referred, might be treated as a question of law, it need not be referred as the issue would be only of academic interest. Accordingly, the Tribunal declined to draw up the statement of the case as sought for by the said reference application.


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