COMMISSIONER OF INCOME TAX Vs. DWARKADAS GHASHIRAM

JUDGEMENT

(1.) THE CIT, Bhopal, submitted applications under S. 256(2) of the IT Act, 1961, seeking direction to the Tribunal, Indore, to state the case and refer the common questions as extracted below, in these cases as particularised above :

(2.) THE assessee in all these cases is common but the assessment years are from 1979-80 to 1983- 84.

(3.) FACTS in brief are that the assessee deals in coal ash. His premises were searched on 21st Jan., 1986. During the course of search, certain incriminating documents were found. After examining those documents, the AO concluded that all the assets, as stated in the documents, belonged to the bigger HUF and there was no partition of such HUF as claimed at the time of filing the return under Voluntary Disclosure Scheme of 1965. He, therefore, clubbed incomes of all the individual members/branches of smaller HUFs completed the assessments accordingly. In appeals by the assessee, the CIT(A)-II, Indore for the aforesaid assessment years took the view that it was not open to question the partial partition of the HUF claimed to have been done in 1957 and accepted by the Department as fact and thus allowed the appeals. The Department then filed the appeals before the Tribunal. The Tribunal in all the cases of the aforesaid years took the view in favour of the assessee and against the Department and thus dismissed the appeals. The Department then submitted applications under S. 256(1) of the IT Act which were rejected. Dissatisfied, the Department took recourse under S. 256(2) of the IT Act.