KALLU BABU LALCHAND Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) This is an application for a Certificate under Article 135 of the Constitution in respect of a decision of a Division Bench of this Court, dated May 4, 1961, whereby an application under Section 66 (2) of the Indian Income-tax Act for calling upon the Income-tax Appellate Tribunal to state a case and refer certain questions of law to this Court was summarily rejected.

(2.) The petitioner is a Hindu undivided family of which one B.K. Rohatgi is the Karta. In respect of the assessment year 1944-45 the Income-tax Officer included a sum of Rs. 98,426/- as the income of the said joint family. This amount represented the remuneration paid by India Electric Works Limited to Mr. Rohatgi for services rendered by him to the Company as Managing Director under the terms of an agreement, dated January 31, 1934, between India Electric Works Limited and Mr. Rohatgi. The Income-tax Officer treated this income earned by the Managing Director as the income of the joint family and assessed it to tax as such after overruling certain contentions raised on behalf of the Hindu undivided family that the amount in question was not assessable as the income of the joint family.

(3.) Against the order of the Income-tax Officer the petitioner filed an appeal before the Appellate Assistant Commissioner of Income-tax Range "A", Calcutta, but -the Appellate Assistant Commissioner upheld the order of the Income-tax Officer. The petitioner thereafter filed an appeal before the Income-tax Appellate Tribunal, but the Appellate Tribunal held that in view of the decision of the Supreme Court in respect of the assessment year 1943-44 it should be held that the income belonged to the joint family.