Allahabad Court April 1946 Judgments

Hajie Saeed and Sons Vs. Commissioner of Income-tax.

Court: Allahabad

Reported in: [1947]15ITR51(All)

PATHAK, J. - This is a reference made under Section 66 (3) of the Indian Income-tax Act before its amendment in 1939 by the Commissioner of Income-tax. The question which has been referred to this Court for decision is as follows :-'Whether, in the circumstances of the case and having regard to the relevant rules framed by the Central Board of Revenue, the Income-tax Officer was legally competent to refuse the renewal of registration of the assessee firm for the assessment year 1939-40 when the firm had been duly registered under Section 26A of the Act and renewal of registration had been granted in previous years.'The material facts giving rise to this reference are very short and may be stated thus. Three brothers, Haji Mohammad Rafi, Haji Mohammad Shafi and Haji Mohammad Sami, are the assessees in this case. They carry on business in the printing and sale of religious books at Cawnpore and Calcutta. On the 16th of July, 1932, an instrument of partnership was executed by the assessee...