LAWS(PAT)-1942-3-3

MAHARAJA KAMAKHYA NARAIN SINGH Vs. COMMISSIONER OF INCOME TAX

Decided On March 21, 1942
MAHARAJA KAMAKHYA NARAIN SINGH Appellant
V/S
COMMISSIONER OF INCOME-TAX, BIHAR AND ORISSA Respondents

JUDGEMENT

(1.) -

(2.) IN this case the Commissioner of INcome-tax, Bihar has been called upon to stae a case under Section 66(3) of the INcome-tax Act upon the question "whether in the circumstance of this case the sim of Rs. 88,756 is assessable to income-tax in the year of assessment 1938-39 under the INdian INcome-tax Act. 1922