C. Setalvad, Attorney General for India J. Umrigar, with him , for the appellant.
APPEAL from the High Court of Judicature at Allahabad Civil Appeal No.
This was an appeal from the High Court, Allahabad lqbal Ahmad C.J. and Allsop J. dated 31st August, 1944, in a reference under section 66 of the Indian Income tax Act, 1922.
The Income tax Appellate Tribu nal referred four questions to the High Court of Judicature at Allahabad under section 66 1 of the Indian Income.tax Act.
The judgment of the Court was delivered by MEHR CHAND MAHAJAN J. This appeal from a judgment of the High Court of Judicature at Allahabad.dated 31st August, 1944, raises the same points as have been discussed in Civil Appeal No.
May 26.
Gopi Nath Kunzru K. B. Asthana, with him , for the respondent.
66 of 1940 1 .
The facts are set out in the judgment.
