TMI Blog1967 (2) TMI 15X X X X Extracts X X X X X X X X Extracts X X X X ..... H. BEG. JUDGMENT The judgment of the court was delivered by JAGDISH SAHAI J.-The Income-tax Appellate Tribunal, Allahabad Bench (hereinafter referred to as the Tribunal), has submitted a statement of case and has referred, in accordance with the directions of this court, under section 66(2) of the Income-tax Act, 1922 (hereinafter referred to as the Act), the following question of law for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... srs. Ram Niranjan Satya Narain, were not produced before the Income-tax Officer on the plea that they had been stolen away. However, in the account books relating to the business of Nand Kishore Jugal Kishore there existed a cash entry of Rs. 25,000 on May 3, 1949, in the account of the head office. The Income-tax Officer rejected the explanation of the assessee with regard to the source of Rs. 25 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... siness was still in existence and the firm had not been dissolved. The Tribunal distinguished the case of Manindra Lal Goswami v. Income-tax Officer . The Tribunal also observed, that, inasmuch as the question of legality of the assessment was not raised before the Appellate Assistant Commissioner, it could not be raised or agitated before the Tribunal. With these findings the Tribunal dismissed t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... association of persons has been discontinued, or where an association of persons is dissolved, every person who was at the time of such discontinuance or dissolution a partner of such firm or a member of such association shall, in respect of the income, profits and gains of the firm or association, be jointly and severally liable to assessment under Chapter IV and for the amount of tax payable an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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