Appeal against the judgment and Decree dated the 30th March, 1951, of the High Court of judicature at Bombay Chagla C. J. and Tendolkar J. in Income Tax Reference No.
The assessment in question companycerns the year 194344.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
75,000 on the sale of these goods in Mysore.
The judgment of the Court ,was delivered by MAHAJAN J. This is an appeal from the Judgment of the High Court of Judicature at Bombay delivered on a reference under section 66 1 of the Indian Income tax Act, 1922, whereby the High Court answered the first referred question in the negative.
The case has been dealt with on the assumption that a single assessee carried on, business from 10th October, 1941 to 8th November, 1942, the relevant accounting year.
160 of 1950.
A Hindu undivided family was carrying on business in Bombay.,
December 18.
J. Kolah for the respondent.
34 of 1950.
K. Daphtary, Solicitor General for India, Porus A. Mehta, with him for the appellant.
