JYOTIRENDRA NARAYAN SINHA CHOUDHURY Vs. STATE OF ASSAM

JUDGEMENT

(1.) THIS judgment shall dispose of Income-tax References Nos. 1-9 of 1949. These are references by which certain questions of law have been referred to this Court under Section 28(2) of the Assam Agricultural Income-tax Act, 1939, hereafter called the Assam Act, by the Member, Assam Board of Agricultural Income-tax Shillong.

(2.) THE references in all these nine cases were made as a result of petitioner filed by different assessees when they felt aggrieved by the orders of the Appellate Assistant Commissioner of Agricultural Income-tax, Assam. THE following four questions are common in References Nos. 2-9.

(3.) THE assessees in all the references are from Goalpara district. THE following statement would show the income of each assessee under the disputed heads in regard to each year of assessment in the questions referred to us were raised.