GULATI, J. - (1.) THIS is an application under section 256(2) of the Income Tax Act, 1961 at the instance of the Commissioner of Income Tax.
(2.) THE learned counsel is permitted to correct the date of service.
(3.) THE assessee was a partner in a firm representing his H.U.F. Besides his share in the profits of the firm, he received from the firm salary and interest on his own capital. He filed two returns one in his status of H.U.F. showing the share income and the other in his status of individual showing the income from salary and interest. The Income Tax Officer made a single assessment in the status of an individual clubbing the income in the two returns. The assessee made an application under section 154 requesting the Income Tax Officer to rectify the order so as to exclude the income from salary and interest from the assessment of the H.U.F. This application was rejected on the ground that it was beyond the scope of Section 154. On appeal the Appellate Assistant Commissioner of Income Tax assessee in his individual capacity and had wrongly been included in the assessment of the H.U.F. and that such as order was within the ambit of Section 154. This view has been affirmed by the Tribunal on second appeal. We are of the opinion that the view taken by the Tribunal is perfectly correct and does not give to any question of law upon which a reference may be called. The application is accordingly rejected.;