REGENT COMPUTRONICS PVT. LTD.

JUGGILAL KAMLAPAT Appellant

V/S

COMMISSIONER OF INCOME-TAX Respondents

Referred Judgements :-

SUNDAR SINGH MAIJITHEA V. COMMISSIONER OF INCOME-TAX [REFERRED]
<RC>ILR(CAL) 1955 2 44;LAWSUIT(CAL) 1953 0 250;</RC> HIGH COURT OF CALCUTTA <JGN>DAS,DEBABRATA MOOKERJEE</JGN> JUGGILAL KAMLAPAT COMMISSIONER OF INCOME-TAX <AT>INCOME-TAX REFERENCES 47 OF 1952,62 OF 1952</AT> 22.07.1953 <SUBJECT>CIVIL,DIRECT TAXATION</SUBJECT><SI> INCOME TAX ACT,1922 SEC 66(2);INCOME TAX ACT,1922 SEC 26A;INCOME TAX ACT,1922 SEC 66(4);INCOME TAX ACT,1922 SEC 66(1);PARTNERSHIP ACT,1932 SEC 69; <ACT>INCOME TAX ACT,1922</ACT> <S>S.66(2)</S><ACT>INCOME TAX ACT,1922</ACT> <S>S.26A</S><ACT>INCOME TAX ACT,1922</ACT> <S>S.66(4)</S><ACT>INCOME TAX ACT,1922</ACT> <S>S.66(1)</S><ACT>PARTNERSHIP ACT,1932</ACT> <S>S.69</S> </SI> <FV></FV> <ADV>ATUL CHANDRA GUPTA,E. R. MEYER [REFERRED TO]

JUDGEMENT

(1.) This is a reference under Section 66(1) of the Income-tax Act in proceedings for registration of a firm Juggilal Kamlapat, Calcutta, under Section 26A of the Income-tax Act.

(2.) The facts as set out in the statement of the case are as follows:

(3.) On November 29, 1939, a partnership deed in respect of the said business was entered into between the said Singhania brothers and one Jhabbarmal Saraf, who was taken in as a new partner; the share of each being 4 as.

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JUGGILAL KAMLAPAT Vs. COMMISSIONER OF INCOME-TAX

Referred Judgements :-

JUDGEMENT

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