(1) THESE appeals arise from the judgment of the Punjab and Haryana High court dismissing an application under Section 256(2 of the Income Tax Act.The assessment years concerned are 1973-74 and 1974-75. The question which the Revenue sought to raise reads thus:

"WHETHER on the facts and in the circumstances of the case the tribunal was right in holding that the income of the minor children of the assessee in the firm M/s Harbhagwan Harbhajan Lal (Viramgeron), Chandigarh was not includible in his individual capacity under Section 64(i)(ii) of the IT Act, 1961?"

(Question quoted from the Paper-Book).

(2) THE assessee, Harbhajan Lal was a partner in a partnership firm, during the relevant accounting years, in his capacity as a Karta of a Hindu Undivided Family. His minor children were admitted to the benefits of that partnership firm. The Income Tax Officer sought to include the income accruing to the said minors in the income of the assessee, which was objected to by him. The Tribunal agreed with him, whereupon the Revenue applied for referring the above question under Section 256(1. It was rejected by the tribunal. The Revenue then approached the High court under S