TMI Blog1961 (1) TMI 4X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal on a certificate of the High Court of Patna against the judgment and order of that court in which the main question which will be presently set out was decided against the appellant. The facts of this appeal are that two ladies Smt. Durgabati and Smt. Narmadabala Gupta were carrying on coal mining business as co-owners up to the assessment year 1942-43. On April 21, 1943, the two ladies ente ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h. This application was allowed. For the following two years another application was made but it was rejected by the Income-tax Officer and on appeal it was granted and the firm was registered for that year and also for the assessment year 1946-47 and assessment was made on the partnership firm under section 23(5) of the Act. (sic.) Sometime in 1951 the Commissioner of Income-tax acting under sect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en specified in the deed dated April 21, 1943 ? 4. Whether in the facts and the circumstances of the case the order passed by the Commissioner of Income-tax cancelling the orders of the Income-tax Officer granting registration of the firm and directing the Income-tax Officer to determine the tax payable by the firm on the basis that no registration had been granted to the firm, were valid in la ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x on a certificate of the High Court and the only question that survives for decision therefore is the fourth question, the decision on which was against the appellant. The judgment of the majority was based on the decision of Commissioner of Income-tax v. Amritlal Bhogilal Co. which on appeal to this court was reversed and is reported as Commissioner of Income-tax v. Amritlal Bhogilal Co. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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