KANHAIYA LAL MOTI LAL vs COMMISSIONER OF INCOME-TAX, U. P. — 1972 PTD 362

Citation: 1972 PTD 362

Court: Allahabad High Court

Year: 1968

Decision Date: 1968-11-11

Parties: KANHAIYA LAL MOTI LAL vs COMMISSIONER OF INCOME-TAX, U. P.

Headnotes

Case cited as 1972 PTD 362

Judgment Text

Court Name: Allahabad High Court Judge(s): V. G. Oak, T. P. Mukherjee Title: KANHAIYA LAL MOTI LAL vs COMMISSIONER OF INCOME-TAX, U. P. Case No.: Income-tax Miscellaneous Case No. 265 of 1963 Date of Judgment:1968-11-11 Reported As: 1972 PTD 362 Result: N/A JUDGMENT JUDGMENT V. G. OAK, C. J.-Messrs Kanhaiya Lal Moti Lal, Banaras, was a Hindu undivided family. In connection with the assessm ent for 1946-47 it was claimed that there was a complete partition of the Hindu undivided family with effect from September 26, 1944. It was further claimed that the business was thereafter continued as partnership business by members of the erstwhile family. An application for registration of the firm was bled along with the deed of partnership dated September 26, 1944. The application for registration in the year 1946-47 remained pending for several years. The application was ultimately dismissed on -March 15, 1951. In the meanwhile, the firm filed two applica--tions for renewal of registration for the assessment years 1947-48 end 1948-49. The two applications for renewal of registration were filed on December 9, 1947, and July 12, 1948, respectively. Both the applications for renewal of registration were dismissed by the Income-tax Officer on various grounds. The decision of the Income-tax Officer was upheld in appeal by the Appellate Assis--tant Commissioner and the Income-tax Appellate Tribunal. The Tribunal based its decision on the short ground that applica--tion for renewal were…

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