He did number accede to the companytention of the assessee that the income, if at all, was the income of the assessees deceased husband and number her income.
In an appeal filed by the said firm, however, the Assistant Commissioner of Sales Tax remitted the sum of Rs.
It would appear that M s. Mohanlal Hargovindas had recovered a certain amount towards sales tax from the assessees husband relating to the period January 26, 1950 to March 31, 1951.
24,341/ so recovered by the firm by an order dated November 31, 1960.
This draft was received by the assessee on November 9, 1961 which fell in the accounting period.
Appeal from the judgment and order dated January 31, 1967 of the Madhya Pradesh High Court in Misc.
The Tribunal was moved by the Commissioner of Income tax for stating a case and referring the following question to the High Court Whether the sum of Rs.
The assessee succeeded to this business on the death of her husband on or about February 17, 1960.
88 of 1966.
The Appellate Assistant Commissioner dismissed the appeal filed by the assessee.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
N. Sachthey and B. D. Sharma, for the appellant.
Rameshwar Nath and Swaranjit Sondhi, for the respondent.
The assessee carried on business as sole, selling agent of M s. Mohanlal Hargovindas, Jabalpur.
Civil Case No.
2421 of 1968.
The Reference related to the assessment made on the assessee for the year 1962 63 for which the accounting period was the year ending March 31, 1962.
The Judgment of the Court was delivered by Grover, J. This is an appeal by certificate from a judgment of the Madhya Pradesh High Court in an Income tax Reference.
Consequently M s. Mohanlal Hargoving das refunded that amount to the assessee by means of a draft dated October 31, 1961.
24,341 was liable to tax under s. 41 1 of the Income tax Act, 1961 ?
The Income tax Officer sought to tax this amount under the provisions of s. 41 1 of the Income tax Act 1961, hereinafter called the Act.
