It was also companytended that the case of the trustee having been specifically given up it would number be open to the Income Tax Department to bring the shebaits under any of the categories mentioned in section 41.
The assessee appealed to the Appellate Tribunal and companytended that the deities were number chargeable to tax under s. 3 of the Act that section 41 of the Act did number apply to the facts of the case.
Appeals from the judgment and order dated April 3, 4, 5, 1965 of the Calcutta High Court in Income tax Reference No.
690 to 694 of 1968.
The claim for exemption under the proviso to section 4 3 i of the Income Tax Act was rejected.
One Ram Kristo Naskar left a will dated 17th May, 1899 by which he left certain properties as debuttar to two deities Sri Iswar Kubereswar Mahadeb Thakur and Sri Sri Anandamoyee Kalimata in the land adjoining his residential house at 74/75 Beliaghata Main Road.
He appointed his two adopted sons Hem Chandra Naskar since deceased and Yogendra Nath Naskar as the shebaits.
Finding that the assessments have been set aside on the footing that the status of the assessees had number been companyrectly determined the Income Tax Officer initiated proceedings for the assessment years 1952 53 and 1953 54 against Hem Chandra Naskar and Yogendra Nath Naskar, the shebaits of the two deities and companypleted the assessments on the deities in the status of an individual and through the shebaits.
CIVIL APPELLATE JURISDICTION Civil Appeals Nos.
50 of 1961.
T. Desai, G. C. Sharma and B. D. Sharma, for the respondent in all the appeals .
For a long time the income from the property was assessed in the hands of the shebaits as trustees.
C. Chagla and B. P. Maheshwari, for the appellant in all the appeals .
50 of 1961 on a certificate granted under section 66A of the Indian Income Tax, Act, 1922 hereinafter called the Act .
Elaborate provision was made as to the manner in which the income from the property was to be spent.
The Appellate Assistant Commissioner accepted this companytention on appeal and set aside the assessments.
The Judgment of the Court was delivered by Ramaswami, J. These appeals are brought from the judgment of the Calcutta High Court dated 3rd, 4th and 5th April, 1965 in Income Tax Reference No.
In respect of the assessment years 1950 51 and 1951 52, the two shebaits companytended that there was numbertrust executed in the case and as such the income from the property did number attract liability to tax and particularly the assessments made in the name of Hem Chandra Naskar and his brother Yogendra Nath Naskar as trustees of the debuttar estate companyld number be sustained.
