appeal from the order dated march 4 1958 of the punjab high companyrt chandigarh in civil reference number 29 of 1952.
in the year of account the assessee gave 229 new companynections and received rs.
the judgment of the companyrt was delivered by shah j. the income tax appellate tribunal delhi bench stated under s. 66 1 of the indian income tax act the following question for decision of the high companyrt of judicature at chandigarh whether the assessees receipts from companysumers for laying service lines that is number distributing mains were trading receipts and whether the profit element therein viz.
in the year of account april 1 1947march 31 1948 the assessee received rs.
civil appellate jurisdiction civil appeal number 328 of 1960.
v. viswanatha sastri r. ganapathy iyer and gopalakrishnan for the appellant.
the assessee is a licensee of an electricity undertaking.
with certificate granted under s. 66a 2 of the income tax act this appeal is preferred by the hoshiarpur electric supply companypany hereinafter referred to as the assessee.
hardyal hardy and d. gupta for the respondent.
december 6.
