JATHMALL SADASUKH Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THIS is an application under Section 21, Excess Profits Tax Act, read with Section 66(2), Income-tax Act, with a prayer that the Income-tax Appellate Tribunal be directed to state the case with reference to the following question of law arising in the case:

(2.) THE assessee, Firm Jethmal Sadasukh, carried on kirana business with headquarters at Lucknow and a branch at Kanpur in this firm Jauhari Lal had a one-third share. Swamp Chand and Sripal a none-third share and Kailash Chand minor had a one-third share. On 17-12-1942, another firm under the name and style of Jauhari Lal Khemraj was started at Kanpur to carry on the same kirana business and, in this firm, the three partners of the assessee firm each had a four-anna share.

(3.) SO far as the second question is concerned, it appears to be unnecessary to go into it, because, if no question of law at all arises, it is immaterial whether the assessee was entitled to make one single application for reference or- whether it wag necessary that four different applications be made.