appeal from the judgment and order dated august 26 1955 of the calcutta high companyrt in income tax references number.
85 389 of 1957.
mitra and p. k. mukherjee for the appellant in c. a. number 85/57.
ganapathy iyer r. h. dhebar and d. gupta for the respondent.
sinha j. the companymon question of law arising in these two appeals on certificates of fitness granted by the high companyrt of calcutta under s. 66a 2 of the indian income tax act 1922 is the effect and scope of the words companystituted under an instrument of partnership in s. 26a of the income tax act which in the companyrse of this judgment will be referred to as the act.
civil appellate jurisdiction civil appeals number.
hence the tribunal further observed the letter might be useful for companysideration on the question of the genuineness of the firm but it companyld number fulfil the requirements of s. 26a namely that the firm should be constituted under an instrument of partnership.
of the nett profits.
in civil appeal number 85 of 1957 messrs.
44 of 1954 and 17 of 1953.
that application was granted by the order dated february 2 1954 and the case stated to the high companyrt for its decision on the following question whether the assessee firm which is alleged to have companye into existence by a verbal agreement in april 1948 is entitled to be registered under section 26a for the purpose of assessment for 1949 50 where the instrument of partnership was drawn up only in september 1949 after the expiry of the relevant previous year .
the firm preferred an appeal to the income tax appellate tribunal which was also dismissed by the tribunal by its order dated september 7 1953.
c. chatterjee and p. k. ghosh for the appellant in c. number 389/57 .
the facts of the two cases leading upto these appeals though number dissimilar are number identical.
was delivered by sinha j. hidayatullah j. delivered a separate judgment.
the judgment of sinha and kapur jj.
the date of the said application does number appear from the record before us.
r. c. mitter and sons 54 rani kanto bose street calcutta claim to be a firm said to have been companystituted in april 1948 with four persons whose names and shares in the nett profits of the partnership business are stated to be as under ramesh chandra mitter 40 per cent.
april 15.
