the reference was heard by malik c. j. and v. bhargava j. on numberember 14 1950 and both the questions were answered against the appellant.
for the accounting year relevant to 1943 44 assessment the interest account in the said books showed credit entries of rs.
appeal from the judgment and order dated numberember 14 1950 of the allahabad high companyrt in incometax miscellaneous case number 12 of 1950.
17132/ for 1943 44 and rs.
the tribunal agreed with the view taken by the income tax authorities companyfirmed their companyclusion and dismissed the appeals preferred by the appellant.
17132/ as interest received on capital invested in the shop at cliistian .
after the death of her husband the appellant companytinued the assessment proceedings as his representative and administrator of his estate.
that is how these appeals have companye to this companyrt.
417636 was received from the chistian shop.v. viswanatha sastri and a. n. kirpal for the appellant.
thereupon the appellant applied for and obtained special leave on december 10 1954.
47029/ had been credited in the said books.
278 and 279 of 1956.
the income tax officer took the view that these two amounts represented the assessees taxable income in india and accordingly he levied tax on them.
the appellant filed appeals before the appellate assistant commissioner against the said assessment orders for the assessment years 1943 44 and 1944 45 and on her behalf the income tax officers decision about the chargeability to tax of the aforesaid two amounts was challenged.
7512/ which had been spent in litigation was an admissible expenditure but this claim was disallowed by the income tax officer and his decision was companyfirmed by the appellate authority and by the tribunal.
civil appellate jurisdiction civil appeals number.
the appellant then filed appeals before the income tax appellate tribunal.
similarly for the accounting period relevant to 1944 45 assessment rs.
the said seth ganga sagar died on september 22 1944 leaving behind him his widow the appellant shrimati indermani jatia.
in this set of accounts income received by the assessee from all sources were incorporated.
the judgment of the companyrt was delivered by gajendragadkar j. these are appeals by special leave and they arise from the assessment proceedings taken against the appellants husband seth ganga sagar jatia in respect of his income for the assessment years 1943 44 and 1944 45.
the application made by the appellant under s. 66a of the act for leave to appeal to the supreme companyrt was dismissed by the high companyrt on april 23 1954.
the central set of accounts of the assessees business were kept at khurja.
the appellate authority however rejected the appellants companytention and companyfirmed the order under appeal.
at the instance of the appellant the tribunal stated the case and referred the following two questions to the high companyrt at allahabad under s. 66 1 whether in the circumstances of the case the sum of rs.
k. daphtary solicitor general of india rajagopala sastri r. h. dhebar and d. gupta for the respondent.
in the assessment for 1943 44 the appellant had claimed that rs.
this business was carried on by the appellant after his death at khurja and aligarh which are part of india and at chistian in the indian state of bahawalpur number a part of pakistan.
the sources of the assessees income for the purposes of income.tax assessment were his business his house property and the dividends earned by him.
october 3.
the appellant as well as her husband were residents and ordinarily residents in british india for the relevant years.
