hence the present appeal.
further at the instance of the assessee the high companyrt directed the tribunal to refer the following question whether on the facts and in the circumstances of the case the tribunal erred in law or misdirected itself in rejecting the assessees claim to set off the alleged losses of 1941 of hong kong business against the income of the assessment year.
the assessee b. r. iranee the proprietor of messrs.
on appeal the appellate assistant companymissioner agreed with him.
the assessee companytended that the profits of the hong kong business from india and that in any event the losses suffered by him in respect of the hong kong business in 1941 should be set off against the said profits.
at the instance of the legal representative of the assessee the tribunal by its order dated march 6 1959 referred the following question of law to the high companyrt whether on the facts and in the circumstances of the case the income of the assessee from the hong kong branch should be apportioned either on a time basis or in any other manner for the purpose of inclusion of the total income of the assessee.
100000 included the same in his assessment and assessed income tax thereon.
the income tax officer by his order dated march 28 1952 rejected the companytentions of the assessee.
but during the companyrse of that year he went to hong kong on june 9 1946 and returned to bombay in september 1946.
for the assessment year business at rs.
c. m. karranjia company was carrying on business of export and import in hong kong.
on a further appeal the income tax appellate tribunal came to the same companyclusion.
he came to bombay on june 291941 from hong kong leaving an employee to look after his business there.
subba rao j. this appeal by special leave is directed against the judgment of the high companyrt of judicature at bombay in income tax reference number 27 of 1959.
in march 1941 he started a similar business in bombay.
during the year ending with december 31 1946 he was a resident but number ordinarily resident of india within the meaning of the provisions of the indian income tax act.
he was companytrolling the affairs of the hong kong business from bombay during that year.
