From the judgment and Order dated the 4th January, 1966 of the, Calcutta High Court in Income Tax Reference No.
Three questions finally came to be companysidered by the High Court Q.1 Whether upon a proper companystruction of the relevant documents executed by Smt.
2358 2366, of 1968 1174, 1288 1299 of 1971.
Purshotham Chatterjee, P. K. Chakravarthy and Prodyot Kumar Chakravarthy, for the appellant.
Chitra Dassi and the relevant schemes sanctioned and orders passed by the High Court, there was a trust in favour of the Deity or whether there was a dedication of the properties to the Deity ?
CIVIL APPELLATE JURISDICTION Civil Appeals Nos.
The Judgment of the Court was delivered by ALAGIRISWAMI, J. The question that arises for decision in these,appeals is whether a Hindu deity is an individual within the meaning, of that word under the provisions of the Indian Income tax Act, 1922.
25 of 1968.
S. Desai, S.K. Aiyer and R. N. Sachthey, for the respondent.
