COMMISSIONER OF INCOME TAX Vs. JYOTIKANA CHOWDHURANI:BIRENDRA NARAYAN CHOWDHARY:SMT SULOCHANA CHOWDHURANI:KAMAL KRISHNA CHOUDHURY:SOURINDRA NARAIN CHOUDHURY:SMT SINDHURANI CHAUDHURANI

JUDGEMENT

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

(2.) THESE six appeals with certificates of fitness under S. 66A (2) of the Indian Income Tax Act (Act XI of 1922) are directed against a common judgment and order passed by the full bench of the High court of Judicature in Assam delivered on a consolidated Reference by the Income Tax Appellate tribunal under s. 66 (1) of the Act whereby Sarjoo Prasad C. J. and Ram Labhaya J. answered the referred question in the affirmative and Deka J. answered it in the negative. The referred question was : "Whether on the facts and in the circumstances of this case the receipts from the sale of sal trees can be said to be agricultural Income under S. 2 (1) and exempt from taxation under S. 4 (3) (VIII) of the Income Tax Act."

(3.) ON 17/12/1946, the said Jyotsna Nath Chowdhury was assessed for the year 1946-47 <PG>20</PG> to income on his receipts from the sale of Sal trees from his forests by the Income Tax Officer, Gauhati. An Appeal filed, by him against the said order of assessment failed and so did a further appeal filed by him to the Income Tax Appellate tribunal, Calcutta. He thereupon asked for a reference by the Income Tax Appellate tribunal of certain questions of law arising out of its order under S. 66 (1) of the Indian Income Tax Act. The tribunal drew up a common statement of case in regard to the assessments of the said Jyotsna Math Chowdhury as also the other respondents in the appeals before us and referred the question set out above to the High court for its opinion. The said reference was heard by a Special bench of the Assam High court with the result indicated above.