JESRAJ JIWANRAM Vs. COMMISSIONER OF INCOME TAX AND ANOTHER
HIGH COURT OF GAUHATI
Commissioner Of Income Tax And Another
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Deka, J. -
(1.) THIS is an application under S. 66(2), Income -tax Act, on which a rule was issued on the Commissioner of Income -tax Assam and the Appellate Tribunal, Calcutta Bench, to show cause why a case should not be stated and referred to the High Court, as contemplated under that provision of the law. The rule was argued before a Division Bench of this Court and due to the difference of views of the two presiding Judges the matter came up before me under el. 36 of the Letters Patent of the High Court of Judicature at Fort William in Bengal, which is operative with respect to this Court as well.
(2.) THE matter has been argued before me by the learned Advocates appearing for the petitioners as well as for the opposite party - -the Commissioner of Income -tax for Assam. I had further the advantage of reading the judgments of the two Hon'ble Judges of this Court who presided over the Division Bench. Mr. S.K. Ghose the learned Advocate appearing for the petitioners confined himself to one of the points of law stated in his application under S. 66(2), Income tax Act, viz., the ground No. 2 on which a statement of the case and a reference is sought for. His main argument before me was that the assessment by the Income tax Commissioner for Rs. 1,30,000 that is, the money traced in the names of some of the individual members of the Hindu joint family, was most improper and illegal. He has conceded in a way that the 3rd ground on which a reference is Bought is concluded by the finding of fact and that the 1st ground is only prefatory to and interconnected with the 2nd ground which I have noticed above.
(3.) I have been referred to the judgments of the Income -tax Commissioner, the Appellate Assistant Commissioner and the Income -tax Tribunal and the order passed by the Income -tax Tribunal on the application by the assessee made under S. 66(1), Income -tax Act.;
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