SENAIRAM DOONGARMALL Vs. COMMISSIONER OF INCOME TAX ASSAM

JUDGEMENT

(1.) THE following Judgment of the court was delivered by

(2.) THIS appeal which has been filed with a certificate under s. 66(A)(2) granted by the High court of Assam against its judgment and order dated 29/03/1955, concerns the assessment of the appellants, a Hindu undivided family, for the assessment years, 1945-1946 and 1946-1947.

(3.) BEFORE we deal with this appeal, we consider it necessary to state at this stage the method of calculation of compensation adopted by the Military authorities. It is not necessary to refer to both the years, because what was done in the first year was also done in the following year except for the change in the amounts. This method of calculation is taken from the order of the Judicial Member, and is as follows: <FRM>JUDGEMENT_1579_AIR(SC)_1961Html1.htm</FRM>