ABDUL HAI AZIMULLAH Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) ORIGINALLY at the instance of Messrs. Abdul Hai Azimullah, who is the assessee in the present case and have been hereinafter called as such, a statement of the case was submitted to this court and the following question of law was referred under section 66(1) of the Indian Income-tax Act, 1922 (hereinafter referred to as the Act) :

(2.) THE assessee had prayed for some other questions also being referred to this court but his application to that extent was rejected by the Income-tax Appellate Tribunal (hereinafter referred to as the Tribunal). Subsequent to the reference being made by the Tribunal, an application purporting to be under section 66(2) and 66(4) of the Act was made in this court. That application came up before a Bench of this court which on the 24th of March, 1959, allowed the same and directed the Tribunal to submit a further statement of the case and to refer the following additional question of law to this court for its opinion :

(3.) WE will first answer question No. 1. WE have carefully perused the agreements dated the 2nd of January, 1947, and the 8th of January, 1948, which relate to the shops standing on the hand belonging to Junglee Koiri. These documents have been made annexures to the statement of the case submitted by the Tribunal. In the agreement dated the 2nd January, 1947, it is stated by Junglee as follows :