COMMISSIONER OF INCOME-TAX, ASSAM vs KEDARMALL KESHARDEO — 1971 PTD 942

Citation: 1971 PTD 942

Court: Assam High Court

Year: 1971

Decision Date: 1971-02-20

Parties: COMMISSIONER OF INCOME-TAX, ASSAM vs KEDARMALL KESHARDEO

Headnotes

Case cited as 1971 PTD 942

Judgment Text

Court Name: Assam High Court Judge(s): P. K. Goswa mi, C. S. Nayudu Title: COMMISSIONER OF INCOME-TAX, ASSAM vs KEDARMALL KESHARDEO Case No.: Income-tax Reference No. 14 of 1966 Date of Judgment:1971-02-20 Reported As: 1971 PTD 942 Result: answered in the affirmative JUDGMENT JUDGMENT GOSWAMI, J.--The following questions of law are referred to us under section 66(1) of the Income- tax Act, 1922, by the Income-tax Appellate Tribunal, `A' Bench, Calcutta: "(i) Whether, on the facts and in the circumstances of the case and on a correct interpretation of the partnership deed dated February 25, 1953, the Tribunal was justified in law in holding (a) that Smt. Tribeni Debi was a partner in a representative capacity ; (b) that the minor, Sri Gobindram Bajaj, was not made a full-fledged partner who had been made liable for losses also ; (c) that Smt. Tribeni Debi was not a partner in a dual capacity and as such the deed of partnership was not invalid ; (d) that Smt. Tribeni Debi and her minor son, Sri Gobindram Bajaj, had not been made partners jointly and that their individual shares were not required to be specified ? (ii) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that the assessee-firm constituted under the deed of partnership dated February 25, 1953, was entitled to registration and in setting aside the order of the Commissioner under section 33-B of the Indian Income-tax Act, 1922 ? (iii) Whether, on the facts and…

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