TMI Blog1959 (4) TMI 3X X X X Extracts X X X X X X X X Extracts X X X X ..... for the period from July 1, 1949 to December 31, 1949 ? Held that:- Shri Rajagopala Sastri realised the force of this convention and fairly enough conceded that the appeal for assessment year 1949-50 could not be maintained. The appeal in so far as it concerned the assessment year 1949-50 will, therefore, be dismissed. We are of the opinion that this is a fair attitude to take up as the deed of partnership of the firm came into existence only on the 12th July, 1949, and under the terms thereof the partnership commenced with effect from July 1, 1949. That being the position the appeal so far as the assessment year 1950-51 is concerned will be allowed and the direction given by the High Court will be modified in that the registration of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... position obtained and the application was signed by these respective parties in the manner above described. This firm was registered by the Income-tax Officer by his order dated the 6th June, 1951, stating that the partners as were existing had applied for registration giving reasons why others could not sign and as the reasons given in their statements were genuine and the partnership was genuine, registration should be granted. In regard to the assessment year 1950-51, what was sought to be registered was the partnership firm of Patel Co. which came into existence under the deed of partnership dated 12th July, 1949. This firm consisted of two partners, Nanji Kalidas Mehta and Arjun Kunverjee Patel, the partners having 15a. and 1a. sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Indian Income-tax Act for its decision namely : " (1) Whether on the true interpretation of the deed of partnership dated February 6, 1948, the partners were : (i) Smaller Patel Co. ; (ii) Sheth Co. ; (iii) Maharshi Dayanand Maha Vidyalaya ; or (i) Arjun Kunverjee Patel ; (ii) Jamnadas Bhanji Patel ; (iii) Nanji Kalidas Mehta ? (2) Whether the firm Patel Co. was entitled in law to be registered for the year 1949-50 under the Saurashtra Income-tax Ordinance and the rules made thereunder ? (3) Whether the registration granted by the Appellate Tribunal for the year 1950-51 should be for the entire year of account, namely, 1949 or for the period from July 1, 1949 to December 31, 1949 ? " The said reference was heard by the Hig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the High Court under appeal was pronounced on the 18th October, 1955, that is long after the Constitution came into force. This, however, could not avail the appellant because the questions of law which were referred for the decision of the High Court were in the exercise of its advisory or consultative jurisdiction and the provisions of the Constitution in regard to the certificate for leave to appeal to this court could not therefore, in terms apply. Shri Rajagopala Sastri realised the force of this convention and fairly enough conceded that the appeal for assessment year 1949-50 could not be maintained. The appeal in so far as it concerned the assessment year 1949-50 will, therefore, be dismissed. In regard to the assessment year 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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