Rajes Kumar, J. - (1.) The Income Tax Appellate Tribunal has referred the following question under Section 256(1) of the Income-tax Act (hereinafter referred to as "Act") relating to the assessment year 1986-87 for opinion to this Court: "Whether on the facts and in the circumstances of the case, the ITAT was legally right in confirming the order of the learned CIT (Appeals) who held that the A.O. was not having jurisdiction to make an assessment on AOP of two members."
(2.) The brief facts of the case are as follows.
(3.) The Assessing Authority issued notice under Section 148 of the Act to Sri Ashok Kumar Bharti, Sri Vijay Kumar Goel and Sri S.P. Garg members of AOP through Shri Ashok Kumar Bharti, 31, Phool Bagh Colony, Meerut calling upon to furnish return of "income of the AOP consisting of Shri Vijay Kumar Goel,, Shri S.P. Garg and you". This notice is dated 15.2.1988. The return of income was filed on 30.3.1988 wherein income of Rs. 16,340/- was disclosed. Assessment was completed by the Assessing Officer on 30.3.1988 at an income of Rs. 1,61,934/made on the AOP comprising of two persons only, namely, Shri Ashok Kumar and Shri Vijay Kumar Goel, when the name of Shri S.P. Garg though duly mentioned in the assessment order as member of the A.O.P, but it was scored off. The assessee filed appeal before the Commissioner of Income Tax (Appeal).;