aggrieved by the said order the companymissioner of income tax has preferred the present appeal.
numberember 24 1958 of the kerala high companyrt ill i. t. r. number 23 of 1957.
the high companyrt held that the said proviso was number applicable as under the wakf deed the beneficiaries and their shares were ascertainable.
civil appellate jurisdiction civil appeal number 397 of 1960.
at the instance of the commissioner of income tax the appellate tribunal referred to the high companyrt of kerala the following question for its determination whether in the facts and circumstances of the case the first proviso to section 41 is applicable.
it was provided therein.
inter alia that the income from the properties mentioned therein should be utilised for the maintenance of their two daughters and their children on the female side.
one p. b. umbichi and his wife executed a deed dated december 20 191.5 creating thereunder a wakf of their properties.
id that view the appeal was allowed.
the judgment of the companyrt was delivered by subba rao j. this appeal by certificate granted by the high companyrt of kerala raises the question of the application of a. 41 1 of the indian income tax act hereinafter called.the act to the fact of the case.
v. viswanatha sastri narayanaswami and r. gopalakrishnan for the respondent.
appeal from the judgment and order dated.
for 40 years upto and inclusive of the assessment year 1954 55 the income tax assessments were made on the wakf through its manager under s. 41 of the act in the status of an individual.
august 14.
if so under the said proviso the assessee is liable to pay income tax at the maximum rate.
n. rajagopala sastri and i p.c.
menumber for the appellant.
