CHOWDHURY SHARAFAT HUSSAIN Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THIS is a case stated by the Income-tax Appellate Tribunal' under Sub-s. (2) of Section 66, Income-tax Act. In the assessment year 1948-49 corresponding to the accounting year 1947-48 the In- come-tax authorities assessed the assessees as an association of individuals in respect of the income of Rs. 9961/-, being the ground rent from Ramna Gola and Murshidapur. The assessees are the descendants of the late Chowdhury Karamat Hussain of Arrah.

(2.) IT was contended by the learned Advocate on behalf of the assessees that having regard to the fact that the asse-ssecs were co-heirs of a Mu-hammadan, they did not on the facts found by the income-tax authorities constitute an association of persons as contemplated by Section 3, Income-tax Act, Reliance was placed upon the cases of Nizam-ud-dln Amir-ud-din, In re. 1943-11 I. T. R. 443 (Lah) (A) - Mufti Mahomed Aslam v. Commr. of Income-tax, AIR 1936 All 817.