BULDANA DISTRICT MAIN CLOTH IMPORTERS GROUP KHAMGAON Vs. COMMISSIONER OF INCOME TAX EXCESS PROFITS TAX

JUDGEMENT

(1.) IN compliance with the order of this Court the Tribunal (hereinafter called the Tribunal) has stated the case.

(2.) THE questions of law on which the Tribunal was directed to state the case are as follows:

(3.) FACTS relevant for purposes of this case are as follows. The ITO, Khamgaon, issued a notice under sub -s. (2) of s. 22 of the Indian IT Act, 1922 (hereinafter called the Act), on 12th March, 1947, against the assessee (Buldana District Main Cloth Importers' Group, Khamgaon) to submit a return of the income for the asst. yr. 1946 -47. The notice was served on Haji Ahmad Haji Ali, a member of the aforesaid group. On 15th April, 1947, one Shakoor Bhai, agent of Haji Ahmad Haji Ali, sent a letter to the ITO, Khamgaon, expressing inability to furnish the return of the total income on the ground that there was no privity of contract between the parties described as the Buldana District Main Cloth Importers' Group. As no return was filed, a notice under sub -s. (4) of s. 22 was issued and in response thereof account books were produced before the ITO. It was found that the profits made by Haji Ahmad Haji Ali and one Harjiwan Kuwarji in the months of Feb., March and April, 1945, were Rs.15,093 and were payable as under :