JAGANNATH RAM DAYAL Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THESE two references are under S. 66 (2), Income -tax Act, in the matter of the income -tax assessment of Messrs. Jagannath Bamdayal of Kanpur.

(2.) THE same question hag been referred to us for opinion in both these cases. The question referred is as follows:

(3.) THIS Hindu undivided family was a part ­ner in the Upper Indian Ghorwari Collieries at Hirdaigarh in the Central Provinces (hereinafter referred to as "the Collieries"). The share of the family was six annas. The collieriea was assessed to income -tax in the Central Provinces and the assessment used to be made by the Income -tax Officer of Chhindwara. Each year the Income -tax Officer of Chhindwara used to report the amount of the profits corresponding to assessee's six annas share and the Income -tax Officer at Kanpur used to add the amount so reported to the taxable income of the Hindu undivided family.