Allahabad Court June 1943 Judgments

Messrs. Sehgal Brothers Vs. Re.

Court: Allahabad

Reported in: [1943]11ITR553(All)

This judgment will dispose of two cases which arise from orders made under Section 43 of the Indian Income-tax Act declaring the petitioners in each case agents in British India of certain firms doing business in State territory. In both cases appeals were lodged against these orders and were dismissed by the appellate authorities concerned as being premature, as no assessment of income-tax at that stage had been made. Applications were then made in each instance for a case to be stated in Court. In the case of Messrs. Narang Brothers, the application was refused and this Court is now being asked to order that such a statement of the case should be made. In the second case, that of Messrs. Sehgal Brothers, the Income-tax Tribunal has stated the case to this Court and we are asked to adjudicate upon the following questions :'Does an appeal lie under Section 30, Income-tax Act, 1922, against the order of an Income-tax Officer appointing a person an agent of a non-resident Company under S...