SHIVA NARAYAN SHARMA Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) TWO questions have been referred to us under S. 66(1), Income -tax Act by the Income -tax Appellate Tribunal, Allahabad Bench. The questions are :

(2.) THE assessee was a resident of Agra but in the year 1927 -28 he left Agra and went to settle in Gwalior. He became a military contractor and got certain contracts for the manufacture of clothes, out of material supplied by the Government Ordnance Clothing Factory at Agra. When the question of payment arose, the assessee wanted that he should be paid at Gwalior but the Accounts Officer of "the Ordnance Clothing Factory, Agra, wrote to him a letter on 12th June 1944, which was as follows :

(3.) THE second question does not arise. The point was not raised before the Appellate Tribunal and we need not, therefore, consider the same.