Veda Vyasa, A. N. Kirpal, S. P. Nayyar and R. N. Sachthey, for the appellants.
A preliminary objection was raised before the Appellate Tribunal, on behalf of the assessee, that the appeal was incompetent because it had been filed by the Income Tax Officer, District VI, Calcutta, and number by the Income Tax Officer, District 1 2 , Calcutta.
79 of 1959.
It was companytended before the Ap pellate Tribunal that the Income Tax Officer, District 1 2 , was the proper officer to file the appeal because he had made the assessment.
Appeal from the judgment and order dated May 28, 1963 of the Calcutta High Court in Income Tax Reference No.
K. Sen and B. P. Maheshwari, for the respondents.
It held The representative of the assessee companyceded that the assessee was formerly residing at 24 and 25, Beadon Row, Calcutta but in 1954 he shifted to 29/B Ballygunge Circular Road, Calcutta, which is within the jurisdiction of 5Sup Cl/67 8 the Income tax Officer, District VI, Calcutta.
It appears that the assessee who formerly resided at 24/25 Beadon Row, Calcutta, shifted in 1954 to 29B, Ballygunge Circular Road, Calcutta, companysequently bringing him within the jurisdiction of Income Tax Officer, District VI, Calcutta.
The Appellate Tribunal rejected the companytention.
The Judgment of the Court was delivered by Sikri, J. This appeal in pursuance of a certificate of fitness granted by the High Court of Judicature at Calcutta under s. 66 A 2 of the Indian Income Tax Act, 1922, is directed against the judgment of the High Court in Income Tax Reference No.
The Department appealed to the Income Tax Appellate Tribunal and the appeal was filed by the Income Tax Officer, District VI, Calcutta.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
He held that the income of Rs.
1,41,851/ derived from forests in East Pakistan was number agricultural income exempt from tax under the Indian Income Tax Act, 1922.
By its judgment, the High Court answered the following question, referred to it by the Income Tax Appellate Tribunal, against the Revenue Whether on the facts and in the circumstances of the case, the appeal before the Appellate Tribunal was filed by a proper person ?
79 of 1959.
205 of 1966.
1,41,851/ represented income from agriculture and was thus exempt from tax.
1 2 on February 12, 1952.
The relevant facts are stated in the statement of the case and are as follows The respondents, hereinafter referred to as the assessee, is a Hindu Undivided family and for the assessment year 1947 48 the assessment was made by the Income Tax Officer, Dist.
The assessee appealed to the Appellate Assistant Commissioner, who, by his order dated February 7, 1956, held that the said amount of Rs.
