KISHORE CHAND RAMJI DAS Vs. IN RE

JUDGEMENT

(1.) THIS is another case where a great deal of time of this Court has been wasted because of the laconic statement of the case sent up by the Appellate Income-tax Tribunal. The statement is unaccompanied by the order of the Appellate Tribunal or the order of the Appellate Assistant Commissioner or of the Income-tax Officer. Had all these documents been sent up along with the statement of the case it would have been easier for us to follow exactly what the Tribunal wanted to say.

(2.) THIS case has been stated by the Allahabad Bench of the Income-tax Appellate Tribunal on the following facts :-

(3.) IN Bidie v. General Accident, Fire and life Assurance Corporation Limited Lord Greene, M. R., observe : - "The first thing one has to do, I venture to think, in construing words in a section of an Act of Parliament is not to take those words in vacuo, so to speak and attribute to them what is sometimes called their natural ordinary meaning. Few words in the English language have a natural or ordinary meaning in the sense that they must be so read that their meaning is entirely independent of their context. The method of construing statutes that I prefer is not to take particular words and attribute to them a sort of prima facie meaning which you may have to displace or modify. It is to read the statute as a whole and ask one self the questio : IN this state, in this context, relating to this subject-matter, what is the true meaning of that word ?"