( 1 ) THE Income-tax Appellate Tribunal, New Delhi, has referred the following questions of law under Section 256 (2) of the Income-tax Act, 1961 (hereinafter referred to as "the Act") for the opinion of this Court:

1. Whether in the circumstances of the case, the Income-tax Appellate Tribunal was legally correct to hold that if the order of the civil judge clearly spelled out that assessee had only l/5th share in the property then the assessees share was including it for the purpose of taxation to the extent of 1/5th only ?

2. Whether the Income-tax Appellate Tribunal was legally correct to hold that when co-owners had not challenged the order of the Magistrate, it was not open to the Revenue to question the same while it is a cardinal principle of law that decisions of the civil courts were not binding on the Revenue who was not a party before the civil court ?

( 2 ) THE present reference relates to the assessment years 1984-85 to 1987-88.

( 3 ) BRIEFLY stated the facts giving rise to the present reference are as follows: the respondent-assessee owns certain land at village Makkarabpur Palhera, Tehsil Sardhana, meerut, measuring 13 bighas, 5 biswas and 7 biswansi. The said land was a

Click Here to Read the rest of this document