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1957 (5) TMI 5 - SC - Income TaxWhether the appeals before the Appellate Assistant Commissioner fell to be decided in accordance with the provisions of the Patiala Income-tax Act or the Indian Income-tax Act ? Whether the appeals before the Appellate Tribunal fell to be decided in accordance with the provisions of the Patiala Income-tax Act or the Indian Income-tax Act ? Whether, on the assumption that the assessee company was not bound to deduct tax, its appeals before the Appellate Assistant Commissioner were competent in law ? Held that:- As regards income of the accounting year 1949-50 or the year of assessment 1950-51 no State law of income-tax was operative in any Part B State. It appears that the error which has crept into the judgment of the High Court has been due to misreading the year 1949-50 as being assessment year and not accounting year. Therefore, both for the assessment years 1948-49 and 1949-50 the law applicable would be the Patiala income-tax law and not the Indian Income-tax Act and consequently no appeal against the order of the Income-tax Officer was competent. Answer to question Nos. 1 & 2 : The Patiala Income-tax Act was in operation and no appeals lay and Ques no. 3 is in negative. Appeal allowed.
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