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Balchand Jivandas Versus Commissioner of Income-Tax, Bombay

Dated:- 20-5-1942 - Davis (CJ) And Weston, JJ. For the Assessee : Suganlal Hassanand For the Commissioner : Partabrai D. Punwani, Advocate-General ORDER Weston, J. This is an application under Section 66(3) of the Indian Income-tax Act praying that the Commissioner of Income-tax, Bombay Presidency, Sind and Baluchistan, may be required to state a case and refer the questions of law arising therefrom to this Court. The questions of law which were propounded by the applicant to the Commissioner un .....

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n the year 1928 and after working as an employee for some time he started a cloth business. He returned to Sind in the year 1929. In the year 1930-31 he was assessed on profits received from the Java business. From the years 1931-32 to 1934-35 he obtained exemption from tax. In the year 1935-36 headmitted remittances from Java to the extent of ₹ 3,500 but in view of the fact that in that year he had acquired property in British India worth nearly ₹ 22,000, his statement of the amount .....

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ion, an assessment was made which included ₹ 17,000, odd as remittances received from Java. In the year 1938-39, the year from which this case arose, the Income-tax Officer, in view of evidence of expenditure by the assessee in British India, included a sum of ₹ 12,800 as the amount of remittances received by the assessee from Java. This assessment was confirmed by the Assistant Commissioner and again by the Commissioner. It appears that at no stage did the assessee ever produce book .....

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he timber is still available to produce income. No doubt, as is urged by the learned Advocate, the income of each year is to be considered separately, but we are aware of no authority which lays down that when assessing an assessee for a particular year the Income-tax Officer is to remain blind to properties or businesses which the assessments of previous years show have been owned by the assessee and which have furnished him with the income on which tax has previously been assessed. In the pres .....

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