HASSAM KASSAM Vs. COMMROF INCOME-TAX

JUDGEMENT

(1.) The circumstances in which this Court referred the case back to the Appellate Tribunal for findings of fact on the points enumerated in that order are clearly set out in the order dated 14 December 1944. In that order all the relevant facts have been clearly stated and it is unnecessary to state the facts over again.

(2.) It has now been found : (1) that the partnership deed of 30 October 1940 is a genuine document and evidences real partnership; (2) that the business which is now sought to be assessed was, in fact, charged under the provisions of the Income-tax Act, VII of 1918 ; and (3) that the business which is now sought to be assessed is identical with the business which was carried on by the deceased Kassam Manji in 1926.

(3.) In my opinion, on these findings it follows that the terms of Section 25(4), Income-tax Act inserted by Section 30 of Act VII of 1939 apply to the assessment under consideration.