Now, s. 3 imposes a tax in respect of the total income of every individual, Hindu un divided family, companypany and local authority, and of every firm and other association of persons or the partners of the firm or members of the association individually.
The assessee then moved the Tribunal to refer certain questions of law which arose out of its orders to the High Court of Bombay.
These two appeals have been filed in pursuance of the special leave granted by this Court.
The Tribunal further held that the Appellate Assistant Commissioner was wrong in holding that the shares of the three widows were definite and determinable and s. 9 3 was applicable.
Appeals by special leave from the judgment and order dated March 7, 1956, of the Bombay High Court in I.T.R. Nos.
The Tribunal referred four such questions, but we are number companycerned with only one of them, viz.,
249 250 of 1958.
51,796 Interest 22,343 Ground rent 125 Total 69,346 For the assessment year 1951 52, the total income was shown as Rs.
Pursuant to those numberices, returns were filed under the heading, Legal heirs of Balkrishhna Purushottam Purani , in one case and in the name of the estate of Balkrishna in the other the status was shown as individual in one case and association of persons in the other.
For the assessment year 1950 51 the total income was shown as under Rs.
Two references were made to the High Court in respect of the orders passed for two assessment years and they gave rise to Income tax References Nos.
N. Rajagopal Sastri and D. Gupta, for the appellant in both the appeals .
There was an appear to the Appellate Assistant Commissioner, and two of the points taken before him were a that the three widows ought to have been assessed separately and number as an association of persons , and b that in any event, the income from property ought to have been assessed separately in the hands of the three widows by reason of the provisions in s. 9 3 of the Income tax Act, 1922.
They arise out of similar facts and the question of law arising therefrom is the same.
The short facts are these.
52 and 53 of 1955.
CIVIL APPELLATE JURISDICTION Civil Appeals Nos.
3 which was in the following terms Whether on the facts and in the circumstances of the case the Tribunal was right in holding that the assessment made on the three widows of Balkrishna Purushottam Purani in the status of an association of persons is legal and valid in law ?
Property 11,011 Share from registered firm.
Property .
For the two assessment years 1950 51 and 1951 52 the companyresponding account years being the Sambat years 2005 and 2006 the Incometax Officer issued numberices to the legal heirs of Balkrishna Purushottam Purani.
The department represented by the Commissioner of Income tax, Bombay, then applied to this Court and obtained special leave to appeal from the judgment and orders of the High Court of Bombay in the two References.
He left behind him three widows and two daughters.
April 14.
One Balkrishna Purushottam Purani died on November 11, 1947.
4,071 Dividends.
A. Palkhivala, S. N. Andley and J. B. Dadachanji, for the respondent in both the appeals .
These widows as legal heirs inherited the estate of the deceased, which companysisted of immovable properties situate in Ahmedabad, shares in Joint Stock Companies, money lying in deposit, and share in a registered firm.
The Judgment of the Court was delivered by K. DAS, J. These two appeals with special leave have been heard together.
52 and 53 of 1955.
The appellant is the Commissioner of Income tax, Bombay, and the assessee is the respondent.
The three widows were named Indira, Ramluxmi and Prabhuluxmi.
They were signed by Indira, one of the three widows.
