SHAMSUDDIN KHAN Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THESE two S. J. Cs. were heard analogously and will be dealt with in one judgment.

(2.) THE two cases arise out of a reference made by the Income -tax Appellate Tribunal, Patna Branch, stating the following case for the opinion of this Court: 'Whether in the facts and circumstances of this case the tax shall be levied and recoverable at the maximum rate upon the income determined under Section 23 (3)'.

(3.) HAJI Altaf Khan died sometime in March 1948 and the two petitioners became the joint Motwalis. The Income -tax Officer, while assessing them to income -tax for the year 1950 -51 in respect of the income from the Wakf property, assessed them to tax at the maximum rate under the proviso to Sub -section (1) of Section 41 of the Income -tax Act read with Sub -section (3) of Section 23. An appeal to the Appellate Assistant Commissioner was unsuccessful but an appeal to the Income -tax Tribunal, the case was remanded to the Appellate Assistant Commissioner for a finding as to whether the beneficiaries under the Wakf have any personal income chargeable under the Act.