Law:

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Section 256(2) of the income-tax act, 1961-Reference-General principles-Whether reference is permissible when interpretation of legal provision involved is clear and answer to question is self-evident-Held, no Facts The Tribunal, holding that the share income of an individual's spouse could be added in the hands of the individual under section 64(1)(i) only where share income from the firm was assessed in his individual hands, dismissed the revenue's application for reference on the ground that answer to the question sought to be referred was self-evident in view of the findings of fact recorded by the Tribunal and the above-mentioned interpretation of section 64(1)(i). On application under section 256(2): Held It is very clear that section 64 speaks of an individual and there is no scope for further interpretation. The view taken by the Tribunal was correct and no referable question of law arose from its order. Case referred to CIT v. Gaurishankar Agarwalla [1983] 140 ITR 424 (Gau.). Judgment DAS, J.- Both the petitions will be covered by this common judgment as the parties are same and similar question of facts and common question of law arises. Civil Rule No. 18(M) of 1979 relates to the assessment year 1973-74 and the other, viz., Civil Rule No. 19(M) of 1979, is for the assessment year 1974-75. These two applications have been filed by the revenue against the order of the Tribunal dated 26-8-1978, in R.A. Nos. 93 and 94 of 1977-78. The revenue being aggrieved by the judgment and order dated 19-1-1978, in dismissing the appeals by the Tribunal, they moved an application praying for a reference to the High Court on the question of law. According to the revenue, the question of law involved in both the cases is as follows: "Whether, on the facts and in the circumstances of the case and on a proper construction of section 4 of the Indian Partnership Act, 1932, section 2(23) and section 64 of the Income-tax Act, 1961, the Tribunal was justified in holding the view that the share of profits arising in the hands of the wife of the assessee from the firm, Asiatic Trading Co., was not includible in the assessment of the assessee under section 64(1)(i) of the…

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