ADITYA NARAIN SINGH BAHADUR SIR Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) -

(2.) THIS is a reference by the Commissioner of Income Tax, Central and United Provides, under Section 66(2) of the Income Tax Act, which has been made at the instance of the Maharaja of Benares, Captain His Highness Maharaja Sir Aditya Narain Singh Bahadur, K.C.S.I.

(3.) THE Commissioner quotes as authority the case of Chief Commissioner of Income Tax, Madras v. Bhanjee Ramjee Co. In that case the assessee was riding in Cochin State but did considerable business in British Cochin. He accepted notices and submitted returns to the Collector of Malabar, of which district British Cochin forms a part for the purposes of income-tax. THE learned Judges of the Madras High Court were of opinion that the proviso to Section 33(1) of Act VII of 1918 (which corresponded with Section 42 (1) of the present Act) supports the construction that the profits or gains are chargeable if they can be got at in British India whether they are assessed in the name of an agent of the non-resident or not. Further on they say :-