MOHAN LAL KHEMKA Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THE Income-tax Appellate Tribunal has referred the following questions:

(2.) WHETHER Kishorilal Khemka has been rightly held to be a partner of the Bharat firm ?"

(3.) ABOUT the time when Jyoti Bhushan Gupta filed the appeals before the Appellate Assistant Commissioner, Kishorilal Khemka also filed appeals against the assessments. These appeals remained pending and were disposed of some time after the appeals filed by Jyoti Bhushan Gupta were decided. The Appellate Assistant Commissioner dismissed the appeals filed by Kishorilal Khemka as incompetent in the view that, as one set of appeals had already been filed by the firm against the assessment orders, namely, the appeals filed by Jyoti Bhushan Gupta, a second set of appeals against the assessment orders was not competent. The Appellate Assistant Commissioner observed that two appeals against the same assessment order, one by the firm and the other by one of the partners, were not "envisaged in law. The Appellate Assistant Commissioner also held that having, regard to the material before him, it was clear that Kishorilal Khemka was a partner of the firm. It appears that some reference to the execution of a supplementary deed dated February 15, 1943, was made under which Kishorilal Khemka was taken in as a partner, but a copy of this deed was never produced before the income-tax authorities.