INDRA AND COMPANY Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THIS is a reference under S. 256(1) of the INCOME TAX ACT, 1961, by the Tribunal, Delhi Bench "C", New Delhi, at the request of Indra & Co., a partnership firm (hereinafter to be referred to as "the assessee"), carrying on business at Jodhpur.

(2.) THE assessee is a registered firm of which Jeewan Lal is a partner (hereinafter referred to as "the assessee - partner"). The relevant assessment year, is 1959 -60. A notice under S. 22(2) of the Indian IT Act, 1922 (hereinafter referred to as "the Act"), was issued by the ITO, "D" Ward, Jodhpur, to both the assessees on 9th May, 1959. The assessee filed its return with the ITO, "A" Ward, Jodhpur, who had jurisdiction over the place of business of the firm, on 2nd Sept., 1960. The assessee -partner filed his return before the same ITO on 4th July, 1961. The assessment of the firm was completed on 20th Aug., 1962, whereas the assessment of the partner was completed two days later, that is, on 22nd Aug., 1962.

(3.) THE assessees then made applications before the Tribunal requiring it to state a case and refer to this Court the questions of law arising out of its order. These applications were allowed and the following question of law has been referred to us by the Tribunal: