1961 (7) TMI 3 - SC - Income Tax

Whether in the circumstances of this case where the Income-tax Officer, District III(2), separately assessed the business run in the name of Brijlal Nandkishore as belonging to a partnership firm consisting of Brijlal and Nandkishore, the Income-tax Officer, Non-Companies E.P.T. District, can assess the income from the same business in the hands of the assessee ?

Held that:- no special circumstances exist, on which the appellants can claim to come to this court against the decision of the Tribunal, by-passing the decision of the High Court on the question referred and the refusal of the High Court to call for a statement of the case from the Tribunal on questions which the Tribunal refused to refer to the High Court. The appeals are, therefore, within the rulings of this court in Chandi Prasad Chokhani v. State of Bihar [1961 (4) TMI 4 - SUPREME Court] and Indian Aluminium Co. Ltd. v. Commissioner of Income-tax,[1961 (4) TMI 5 - SUPREME Court] and must be regarded as incompetent. Appeal dismissed.