COMMISSIONER OF INCOME-TAX, BIHAR & ORISSA vs UMA MAHESHWARI — 1972 PTD 137

Citation: 1972 PTD 137

Court: Patna High Court

Year: 1968

Decision Date: 1968-04-15

Parties: COMMISSIONER OF INCOME-TAX, BIHAR & ORISSA vs UMA MAHESHWARI

Headnotes

Case cited as 1972 PTD 137

Judgment Text

Court Name: Patna High Court Judge(s): Narasimham, B. D. Singh Title: COMMISSIONER OF INCOME-TAX, BIHAR & ORISSA vs UMA MAHESHWARI Case No.: Tax Case No. 3 of 1966 Date of Judgment:1968-04-15 Reported As: 1972 PTD 137 Result: question in the affirmative JUDGMENT JUDGMENT NARASIMHAM, C. J.----This is a reference by the Income-tax Appellate Tribunal under section 256(1) of the Income-tax Act, 1961, stating the following case for the opinion of this Court, viz., whether, on the facts and in the circumstances of the case, the assessee is entitled to earned income relief as defined in section 2(6-AA) of the Indian Income-tax Act, 1922. The assessee (opposite-party) is a Hindu deity, Uma Maheshwari, acting through its Shebait, H. Barat, who was appointed as Shebait under the orders of the Calcutta High Court made in 1936. The assessee owns several collieries and other business assets in the Dhanbad District of Bihar. Here, we are dealing with the assessm ent year 1961-62, for which the relevant accounting year was the financial year 1960-61. Hence, the law applicable will be the old Act, viz., Indian Income-tax Act, 1922 (hereinafter referred to as the Act). The assessee claimed earned Income relief ; but that claim was rejected both by the Income-tax Officer and the Appellate Assistant Commissioner, who thought that a deity, though a juristic person for assessm ent, was incapable of earning any income. The Income-tax Appellate Tribunal, however, granted earned income relief,…

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