KESHARDEO CHAMRIA Vs. COMMISSIONER OF INCOME-TAX

JUDGEMENT

(1.) IN this case the appellant appeals from a judgment of the High Court of Judicature at Fort William in Bengal on a reference to it by the respondent under Section 66 (2) of the INdian INcome-tax Act, 1922.

(2.) THE question referred was framed thus : Whether in the circumstances described above the present assessee and Rai Bahadur Ramprotap Chamria were the managers of the properties appointed by or under any order of a Court within the meaning of Section 41 of the Indian Income-tax Act and whether in the facts and drcumtsances given above the Income-tax Officer acted illegally in assessing the present assessee in respect of his share of the property ?

(3.) IN fact the scheduled terms of settlement did not mention any specific items of the joint estate, although they provided for partition " of the joint properties as mentioned above. "