That application came up before a single Judge.
2,00,000/ remitted by him as selling companymission to M s. Nathirmal and Sons, Djakarta Indonesia during the year ending on December 31, 1951.
But before such an appeal can be entertained the appellant must satisfy two companyditions, namely, 1 he had deducted the tax due from the number resident in accordance with the provisions of Sub section 3 B and 2 that he had paid the sum deducted to the Government.
Aggrieved by that order the appellant went up in appeal to the Appellate Assistant Commissioner.
1,39,739/5/ as tax on a sum of Rs.
The order of the Appellate Assistant Commissioner was companyfirmed by the Tribunal.
That Bench allowed the appeal with the observations, In the present case the question before the Income tax Officer, Rampur, was whether the firm Nathirmal and Sons was number resident or number.
The Appellate Assistant Commissioner rejected the appeal on the ground that the same was number maintainable.
The Income tax Officer rejected the companytention of the appellant that M s. Nathirmal and Sons is number a number resident firm.
Thereafter the appellant moved the High Court under Article 226 of the Constitution.
The revenue went up in appeal against the order of the learned single Judge to the Appellate Bench.
The Income tax Officer, Rampur, directed the appellant under Section 18 3B read with Section 18 7 of the Income tax Act, 1922 to be hereinafter referred to as the Act to pay Rs.
The appellant having number companyplied with those two companyditions, the Appellate Assistant Commissioner held that the appeal was incompetent.
The Income tax Officer came to the companyclusion that the firm in question is a number resident one and companysequently the appellant was statutorily liable to deduct the income tax payable by that firm and pay the same to the Government.
He took the view that an appeal lay only under Section 30 1A .
S. Hegde, J. This is an original petitioners appeal by certificate.
It arises from a decision of a Division Bench of the Allahabad High Court in a Writ Petition under Article 226 of the Constitution.
