RADHA VILAS KARYALAYA, VARANASI vs COMMISSIONER OF INCOME-TAX, — 1971 PTD 530

Citation: 1971 PTD 530

Court: Allahabad High Court

Year: 1970

Decision Date: 1970-12-31

Parties: RADHA VILAS KARYALAYA, VARANASI vs COMMISSIONER OF INCOME-TAX, JUDGMENT

Headnotes

Case cited as 1971 PTD 530

Judgment Text

Court Name: Allahabad High Court Judge(s): V. G. Oak, T. P. Mukherjee Title:RADHA VILAS KARYALAYA, VARANASI vs COMMISSIONER OF INCOME-TAX, JUDGMENT Reported As: 1971 PTD 530 Result: N/A Judgment JUDGMENT V. G. OAK, C. J.-The Income-tax Appellate Tribunal, Allahabad Bench, has referred the following two questions of law to this Court. "(1) Whether, on the facts and circumstances of the case, and having regard to the deed executed by the assessee on August 13, 1936, the whole of the income from the business styled as Radha Vilas Karyalaya is the income of the assessee and assessable in its hands or that half of the income belongs to a separate trust styled as Sri Ram-Lakshman-Janki ? (2) Whether the order passed by the Tribunal dated July 8, 1958, under the signature of four of its members is valid in law ?" This reference governs six assessm ent years, viz., 1951-52, 1952-53, 1953-54, 1954-55, 1955-56 and 1956-57. For the first five assessm ent years, Sita Ram, deceased, was assessed as an individual. He died on April 1, 1955. An association of persons under the style of Messrs Radha Vilas Karyalaya was assessed for the 6th assessm ent year 1956-57. For the same assessment year 1956-57, Sita Ram, deceased, was also assessed for a part of the accounting period. For each of these assessment years the question arose whether the assessee was liable for the whole of the income from a certain business styled as Radha Vilas Karyalaya. The assessee took up the position that half of…

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