| Case ID |
ffdb7411-9f4b-4aa2-abc4-ff36aaa4747e |
| Body |
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| Case Number |
IT CASE No. 134 OF 1982 |
| Decision Date |
Feb 17, 1983 |
| Hearing Date |
Feb 17, 1983 |
| Decision |
The Punjab and Haryana High Court held that the question of law was already settled by a previous decision of the Court in the case of CIT v. Anand Sarup [1980] 121 ITR 873. Therefore, the Tribunal was correct in rejecting the reference application as no new question of law arose that required the opinion of the High Court. The court emphasized that the proper remedy for the Commissioner was to take the matter to the Supreme Court to resolve the conflict between the views of different High Courts. |
| Summary |
In the case of Commissioner of Income Tax v. Shiv Parshad, the Punjab and Haryana High Court dealt with a significant issue under the Income-tax Act, 1961, specifically regarding the clubbing of income provisions. The case revolved around whether the income of a minor daughter, admitted to the benefits of a partnership, should be clubbed with the income of her father, who is a karta of a Hindu Undivided Family (HUF). The Tribunal, following the precedent set by the same High Court in CIT v. Anand Sarup, held that the income could not be clubbed under section 64(1). The revenue sought a reference based on a conflicting decision by the Allahabad High Court in Madho Prasad v. CIT. However, the High Court concluded that since the issue was already settled in its jurisdiction, no further reference was necessary, and the proper course for the Commissioner was to appeal to the Supreme Court. This decision highlights the complexities of income clubbing provisions and the importance of jurisdictional precedents in Indian tax law. Keywords: Income-tax Act, 1961, clubbing of income, jurisdictional precedent, Hindu Undivided Family, Punjab and Haryana High Court. |
| Court |
Punjab and Haryana High Court
|
| Entities Involved |
Bharat Iron & Steel Rolling Mills
|
| Judges |
GOKAL CHAND MITAL,
S.S. KANG
|
| Lawyers |
Ashok Bhan,
A.K. Mittal,
S.S. Mahajan
|
| Petitioners |
Commissioner of Income Tax
|
| Respondents |
Shiv Parshad
|
| Citations |
1984 SLD 526,
(1984) 146 ITR 397
|
| Other Citations |
CIT v. Vindeshwari Trading Corpn. [1978] 113 ITR 791 (All.),
CWT v. Imperial Tobacco Co. of India Ltd. [1966] 61 ITR 461 (SC),
CIT v. Anand Sarup [1980] 121 ITR 873 (Punj. & Har.),
Madho Prasad v. CIT [1978] 112 ITR 492 (All.)
|
| Laws Involved |
Income-tax Act, 1961
|
| Sections |
256,
64(1)
|