JAGANNATHRAM GANGARAM Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THIS case was heard on 22 -3 -1950 and its result was then communicated after close of the hearing. We reserved deliverance of our judgment incorporating the reasons.

(2.) THIS is a motion by an assessee, a Hindu undivided family, invoking our jurisdiction to issue a writ requiring the Appellate Tribunal (income -tax) to state a case and to refer the same to the Court in the event of our not being satisfied of the correctness of their decision in rejecting the assessee's appeal and in refusing to state a case to this Court. For the reasons stated below, we are not satisfied with the decision of the Tribunal as correct.

(3.) ON execution of the aforesaid two documents, the parties approached the Registrar of firm and secured certificate of registration in March 1914, This was followed by correspondence to the Commilla Bank and to a supplier of Yarn in the years 1944 and 1945 respectively stating that the two trades referred to therein were being run as partnership Firms as between the different groups of persons named in the partnership deeds.