JESRAJ JIWANRAM Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) 1. Messrs. Jesraj Jiwanram, the petitioners in this reference, are an undivided Hindu family. The family firm was dealing in cycles, cycle parts and motor accessories. The assessment with which we are concerned is of the year 1944 -45. The accounting period is 1943 -44.

(2.) THE petitioners applied to this Court under Section 66(2) of the Indian Income Tax Act, praying for a requisition to the Income Tax Appellate Tribunal had declined to refer on the ground that they did not arise from its order dated 11th June, 1949.

(3.) THE petition came before a Division Bench of this court consisting of the then Chief Justice, (Thadani, C. J.) and myself. He was of the view that all the questions, of which reference was sought, were questions of law, and that the Appellate Tribunal could be required to state the case and refer those questions to this Court for its decision. My view was that these questions did not arise from the appellate order of the Tribunal. The case was placed before my learned brother Deka, J. He delivered the judgment of the Court, dated 28th June, 1951, by which he directed the Tribunal to state the case and refer to this court the following two questions : -