Law:

Section:

Section 254, read with section 64 of Income-tax Act, 1961 – Appellate Tribunal – Powers of – Assessment years 1962-63 to 1965-66 – In assessment proceedings relating to assessee's wife disclosing income from cinema house, ITO held that in absence of any documentary and other evidence, capital must be held to have come from assessee and income from cinema should, therefore, be included in assessee's assessment – Before AAC assessee raised an additional ground that entire income from business of cinema in name of his wife should not be included in his income but only a portion thereof could be so included as hall was constructed out of money given by assessee and excepting for land and buildings, other assets were out of bank overdraft obtained from bank on seurity of house and building in his wife's name – AAC rejected assessee's contention – Tribunal, however, observed that capital required for business was found by assessee and business was also carried on by his personal exertion and that assessee was also in enjoyment of profits of business – Tribunal, therefore, held that cinema hall belonged to assessee himself and his wife was only a ‘benamidar' and income from business was rightly assessed in assessee's hands – On instant reference, assessee contended that subject matter of appeal before Tribunal was whether any portion of income from cinema could be said to be arising from assets transferred by him to his wife, and, therefore, Tribunal had no jurisdiction to give findings in respect of ‘benami' – Whether subject matter of appeal was wide enough to include examination of question of benami by Tribunal if reasonable and proper opportunity was given to assessee to controvet such a contention to be considered by Tribunal – Held, yes – Whether, since, such opportunity had been given to assessee, Tribunal was justified or atleast competent to decide appeal on ground that cinema belonged to assessee – Held, yes – Whether finally in view of findings of Tribunal that wife was benamidar of assessee and that there was no scope for application of section 64, this controversy did not call for determination in instant case – Held, yes FACTS In the assessment…

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