KSHETRA MOHAN SANNYASI CHARART SADHUKHAN Vs. COMMR OF EXCESS PROFITS TAX WEST BENGAL

JUDGEMENT

(1.) This is an appeal from the judgment and order pronounced on 20-6-1951 by a Bench of the Calcutta High Court on a reference made by the Income-tax Appellate Tribunal under S. 66 (1), Income-tax Act read with S. 21, Excess Profits Tax Act. whereby the High Court answered in the affirmative the following question :

(2.) The controversy arose at the time of the assessment of the appellant firm to Excess Profits Tax for three chargeable accounting periods, namely, 14-4-1943 to 13-4-1944, 14-4-1944 to 13-4-1945 and 14-4-1945 to 31-3-1946. During the aforesaid chargeable accounting periods the status of the assessee was that of a firm registered under S. 26-A. Income-tax Act.

(3.) There were three separate appeals by the assessee to the Appellate Assistant Commissioner against the three orders of the Excess Profits Tax Officer. The Appellate Assistant Commissioner confirmed the assessments and dismissed the appeals. Further appeals were taken to the Income-tax Appellate Tribunal. By an order made on 25-7-1949 the Appellate Tribunal dismissed all the three appeals. Thereupon three applications were made before the Appellate Tribunal under S. 66 (1), Income-tax Act, read with S. 21. Excess Profits Tax Act.