PROVINCE OF BIHAR Vs. MAHARAJA PRATAP UDAI NATH SAHI DEO OF RATUGARH

JUDGEMENT

(1.) This is an application by the firm Hukamchand Dunichand for an order requiring the Income-tax Commissioner to state and refer a case under Section 66 of the Income-tax Act. The points on which they request that the Income-tax Commissioner should state the case are as follows

(2.) Whether in the circumstances of the case the Income-tax Officer and the Appellate Assistant Commissioner were in law right in holding that the petitioners were not a firm but the business of firm Hukamchand Dunichand was solely owned by a joint Hindu family represented by Dunichand.

(3.) Whether the Income-tax Officer was legally justified in adding the income of Dunichand partner to the income of the petitioners firm and making one joint assessment.