SUDHANSU KUMAR BOSE Vs. COMMISSIONER OF INCOME TAX
LAWS(CAL)-1984-2-25
HIGH COURT OF CALCUTTA
Decided on February 10,1984

SUDHANSU KUMAR BOSE Appellant
VERSUS
COMMISSIONER OF INCOME-TAX Respondents


Referred Judgements :-

COMMISSIONER OF INCOME TAX BOMBAY VS. AMRITLAL BHOGILAL AND CO [REFERRED TO]
MOHAMMAD NOORULLA REPRESENTING THE ESTATE OF LATE KHAN SAHIB MOHAMMAD OOMER SAHIB VS. COMMISSIONER OF INCOME TAX MADRAS [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. SCINDIA STEAM NAVIGATION COMPANY LIMITED [REFERRED TO]
COMMISSIONER OF INCOME TAX ANDHRA PRADESH HYDERABAD VS. RAJA REDDY MALLARAM [REFERRED TO]
GOBALD MOTOR SERVICE P LIMITED VS. COMMISSIONER OF INCOME TAX MADRAS [REFERRED TO]
COMMISSIONER OF INCOME TAX KERALA VS. THAYABALLI MULLA JEEVAJI KAPASI DEED [REFERRED TO]
M M LPOH M CHETTIPPAN VS. COMMISSIONER OF INCOMETAX MADRAS IN ALL APPEALS :INCOME TAX OFFICER KARAIKUDI IN ALL APPEALS [REFERRED TO]
COMMISSIONER OF INCOME TAX BIHAR VS. KIRKEND COAL CO [REFERRED TO]
VAHIWATDARS OF AMBAJI TEMPLE VS. COMMISSIONER OF INCOME TAX [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. KRISHNA REDDY [REFERRED TO]
B N ELIAS VS. STATE [REFERRED TO]
B K GOOYEE VS. COMMISSIONER OF INCOME TAX [REFERRED TO]
K P G B U G M S S A MOHAMAD ABDUL KAREEM AND CO VS. COMMISSIONER OF INCOME TAX [REFERRED TO]
KUMARASWAMI CHETTIAR V K VS. ADDITIONAL INCOME TAX OFFICER [REFERRED TO]
THIAGARAJA PILLAI V. CIT [REFERRED TO]
DWARAKANATH HARISCHANDRA PITALE VS. IN RE [REFERRED TO]
INDIRA BALAKRISHNA ESTATE OF BALAKRISHNA PURSHOTTAM PURANI VS. COMMISSIONER OF INCOME TAX [REFERRED TO]
BULDANA DISTRICT MAIN CLOTH IMPORTERS GROUP KHAMGAON VS. COMMISSIONER OF INCOME TAX EXCESS PROFITS TAX [REFERRED TO]
COMMISSIONER OF INCOME TAX POONA VS. SUNDERLAL N DAGA [REFERRED TO]


JUDGEMENT

- (1.)This reference arises out of the income-tax assessments of Bose Brothers as a partnership firm for the assessment years 1956-57, 1957-58 and 1958-59. The material facts available from records are as follows : On May 24, 1948, by a deed of partnership, executed by Sudhansu Kumar Bose, Biraj Bose and Tarachand Bose, three sons of one Shamendra Kumar Bose, a partnership was sought to be constituted under the name and style of Bose Brothers. It was recorded in the deed, inter alia, that Shamendra who had been carrying on business in the name and style of M/s. Bose & Co., at No. 76, Benaras Road, Hovvrah, as a sole proprietor had retired from the said business in 1349 B.S. and that the same was given in gift to his said three sons, in equal shares, for being carried on in co-partnership, each partner having 1/3rd share. Tarachand was a signatory to the said deed.
(2.)The partnership claimed and was granted registration under the I.T. Act for the relevant assessment years and was assessed as a registered partnership.
(3.)In the assessment proceedings for the assessment year 1959-60, it was found that Tarachand had been born in 1940 and was a minor on May 24, 1948, the date on which the said partnership deed was executed. A notice was issued to the partnership to show cause why its registration for the relevant assessment years should not be cancelled under Rule 6B of the Indian I.T. Rules, 1922, on the ground that the partnership was invalid.


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