V.O.OUSEPH Vs. CIT

JUDGEMENT

(1.) THE following question

(2.) THE finding entered by the Income -tax Appellate Tribunal on the basis of which registration was refused is in these terms:

(3.) COUNSEL for the assessee however has tried to equate this finding to one where it has been held that the daughter -in -law of the assessee, Smt. Elizabeth Joseph, is a benamidar for the assessee one Mr. Ouseph. On that basis it is urged by him that there is no impediment in the law of partnership or general law of India which prevents one of the partners being a benamidar for another and it is said that this is so even in cases where that other happened to be a partner. Reliance for this proposition has been placed on a decision of the Calcutta High Court in Nurul Hassan v. Amir Hassan and others reported in AIR. 1962 Cal. 569. We are not prepared to say that there are no passages in the judgment which would support this contention. But it is clear that the decision itself turned on a matter which has nothing to do with the question arising for determination before us.