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B P Halder and Sons in Re.

Type Court Judgment Court Allahabad Decided Sep 16, 1940
~1 min read
https://sooperkanoon.com/case/465436

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Citation
Court
Allahabad
Decided On
Subject
Direct Taxation

Case Summary

AI-generated summary - not the official court judgment text.

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Key legal issue
Direct Taxation

Parties & Advocates

Appellant / Petitioner

B P Halder and Sons in Re.

Legal References

Reported In
[1942]10ITR79(All)

Excerpt

- .in view of the decision of their lordships of the privy council in commissioner of income-tax, bengal v. mahaliram ramjidas, viii income-tax reports, p. 442, it is conceded by learned counsel for the applicant that the question of law involved in this reference must be answered against the assessee and in favour of the department, and we so answer them. let a copy of our judgment under the seal of the court and the signature of the registrar be sent to the learned commissioner of income-tax, central and united provinces. the assessee will pay the costs of this reference. counsel for the department is entitled to a fee of rs. 100.

Full Judgment

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In view of the decision of their Lordships of the Privy Council in Commissioner of Income-tax, Bengal v. Mahaliram Ramjidas, VIII Income-tax Reports, p. 442, it is conceded by learned counsel for the applicant that the question of law involved in this reference must be answered against the assessee and in favour of the Department, and we so answer them. Let a copy of our judgment under the seal of the Court and the signature of the Registrar be sent to the learned Commissioner of Income-tax, Central and United Provinces. The assessee will pay the costs of this reference. Counsel for the Department is entitled to a fee of Rs. 100.

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Same Parties B P Halder and Sons in Re. vs Same Subject Direct Taxation
Direct Taxation

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