INCOME-TAX OFFICER, DISTRICT II (II), KANPUR AND OTHERS vs MANI RAM AND — 1971 PTD 831

Citation: 1971 PTD 831

Court: Supreme Court of India

Year: 1970

Decision Date: 1970-12-31

Parties: INCOME-TAX OFFICER, DISTRICT II (II), KANPUR AND OTHERS vs MANI RAM AND JUDGMENT

Headnotes

Case cited as 1971 PTD 831

Judgment Text

Court Name: Supreme Court of India Judge(s): A. N. Grover, J. C. Shah, Ramaswa mi Title:INCOME-TAX OFFICER, DISTRICT II (II), KANPUR AND OTHERS vs MANI RAM AND JUDGMENT Reported As: 1971 PTD 831 Result: Appeal dismissed Judgment JUDGMENT RAMASWAMI, J.----In these appeals, which have been heard together, a common question of law arises for determination, that is, whether the expression "any person who has not hitherto been assessed" in section 18-A(3) of the Income-tax Act, 1922 (hereinafter called "the Act"), after the Income-tax (Amendment) Act, 1949 (67 of 1949), should be interpreted so as to include a person who has only been provisionally asseseed under sec--petition 23-B of that Act. The respondents in these appeals are four persons-Mani Ram, Jagmohan, Kishandas, Bhagirathmal-partners of Shri Kishan Das, Dhankutti, Kanpur, They were members of a joint Hindu family carrying on business until they became divided in the middle of assessment year 1953-54. Thereafter they were carrying on the business in partnership. For the year 1953-54, the firm submitted a return showing loss: But in the next succeeding year 1954-55 it disclosed a profit and submitted a return. All the four partners filed returns individually on September 27, 1954 and they were provisionally assessed on their returns on October 14, 1954. But the regular assessment was made for this year only on February 27, 1958. The firm continued to make profits in the subsequent years 1955-56, 1956-57,1957-58 and…

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