NOPERAM RAM GOPAL Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THIS is a reference by the Commissioner of Income-tax, Bihar Orissa, made pursuant to an order of this Court, dated the 12th of December, 1940.

(2.) THE assessee had for several years been taxed on income from business which he carried on at several places. Up to the assessment year 1937-38 the following were the sources of his income :-

(3.) AN application was made to the Commissioner to review the order of the Assistant Commissioner, but this he refused to do. The commissioner was then asked to state a case on the question :-