THE HON'BLE SMT JUSTICE T.MEENA KUMARI & THE HON'BLE SRI JUSTICE NOOTY RAMAMOHANA RAO REFERRED CASE NO :173 of 1996 ORDER: (Per Hon’ble Smt. Justice T. Meena Kumari) In this case, under Section 256(1) of the Income Tax Act, 1961, the following question is referred to this Court for opinion: “Whether, on the facts and in the circumstances of the case, the Tribunal is justified in directing the assessing officer to tax at the maximum marginal rates only the income of each beneficiary and not the aggregate income of all the beneficiaries in the hands of the Trust ? When the matter was taken up, both the Counsel submitted that the above referred question is covered by a judgment of this Court in R.C.No.145 of 1992 dated 30.6.2003. Recording the above submission, this reference is answered in terms of the above judgment. __________________________ Justice T. Meena Kumari _____________________________ Justice Nooty Ramamohana Rao Date: 17th March, 2010 nn. THE HON'BLE SMT JUSTICE T.MEENA KUMARI & THE HON'BLE SRI JUSTICE NOOTY RAMAMOHANA RAO REFERRED CASE NO : 173 of 1996 (Order delivered by the Hon’ble Smt. Justice T. Meena Kumari) 17/03/2010