{"id":129199,"date":"1991-01-23T00:00:00","date_gmt":"1991-01-22T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-sarika-saree-house-on-23-january-1991"},"modified":"2019-03-20T01:45:09","modified_gmt":"2019-03-19T20:15:09","slug":"commissioner-of-income-tax-vs-sarika-saree-house-on-23-january-1991","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-sarika-saree-house-on-23-january-1991","title":{"rendered":"Commissioner Of Income-Tax vs Sarika Saree House on 23 January, 1991"},"content":{"rendered":"<div class=\"docsource_main\">Allahabad High Court<\/div>\n<div class=\"doc_title\">Commissioner Of Income-Tax vs Sarika Saree House on 23 January, 1991<\/div>\n<div class=\"doc_citations\">Equivalent citations: 1991 191 ITR 517 All<\/div>\n<div class=\"doc_author\">Author: B J Reddy<\/div>\n<div class=\"doc_bench\">Bench: B J Reddy, G Dubey<\/div>\n<\/p>\n<pre><\/pre>\n<p>JUDGMENT<\/p>\n<p>B.P. Jeevan Reddy, C.J.<\/p>\n<p> 1. The assessee was served on November 27, 1990, but no one appears on its behalf.\n<\/p>\n<p> 2. By this application under Section 256(2) of the Income-tax Act, 1961, the Revenue is asking this court to direct the reference of the following two questions :\n<\/p>\n<p> &#8220;(1) Whether, on the facts and in the circumstances of the case, the Tribunal was correct in law in holding that the assessment in the status of an association of persons was not properly made by the Income-tax Officer ?\n<\/p>\n<p> (2) Whether, on the facts and in the circumstances of the case, the Assessing Officer cannot change the status of an assessee as the determination of status is a part of the assessment order ?&#8221;\n<\/p>\n<p> Having heard learned standing counsel for the Revenue, we are of the opinion that question No. 1 does arise from the order of the Tribunal but not question No. 2. Accordingly, the Tribunal is directed to state only question No. 1 under Section 256(2) of the Income-tax Act.\n<\/p>\n<p> 3. The income-tax application is answered accordingly. No costs.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Allahabad High Court Commissioner Of Income-Tax vs Sarika Saree House on 23 January, 1991 Equivalent citations: 1991 191 ITR 517 All Author: B J Reddy Bench: B J Reddy, G Dubey JUDGMENT B.P. Jeevan Reddy, C.J. 1. The assessee was served on November 27, 1990, but no one appears on its behalf. 2. By this [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[9,8],"tags":[],"class_list":["post-129199","post","type-post","status-publish","format-standard","hentry","category-allahabad-high-court","category-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Commissioner Of Income-Tax vs Sarika Saree House on 23 January, 1991 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-sarika-saree-house-on-23-january-1991\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Commissioner Of Income-Tax vs Sarika Saree House on 23 January, 1991 - Free Judgements of Supreme Court &amp; 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