BIRENDRA KUMAR DATTA Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) REFERENCE No. 45 of 1954 relates to the assessment year 1945 -46. REFERENCE No. 106 of 1954 relates to the assessment years 1947 -48 and 1948 -49. Both references arise out of the assessments of one Birendra Kumar Datta in respect of income from house properties under Section 9 of the Indian Income -tax Act.

(2.) BY a Trust Deed dated 5 -2 -1944, Birendra conveyed to himself and his mother Sudhamukhi as Trustees the house and premises Nos. 8/3 and 8/10 Alipore Park Road and 37 Syed Ameer Ali Avenue within the municipal limits of the town of Calcutta. The several beneficiaries mentioned in the Trust Deed are Birendra and his brothers Suprovat Jyotsna and Indrajit, his mother Sudhamukhi and his father Kiran Chandra Datta. Clause 1 of the Trust Deed is as follows;

(3.) IN this view of true matter the Appellate Tribunal by two separate orders dismissed the three appeals relating to the assessment years 1945 -46, 1947 -48 and 1948 -49. On the application of the assessee the Tribunal has made two references under Section 66(1) of the INdian INcome Tax Act of the following question of law arising out of those two orders: