MUHAMMAD SHAKOOR MUHAMMAD BASHIR vs COMMISSIONER OF INCOME- — 1972 PTD 545

Citation: 1972 PTD 545

Court: Allahabad High Court

Year: 1971

Decision Date: 1971-12-31

Parties: MUHAMMAD SHAKOOR MUHAMMAD BASHIR vs COMMISSIONER OF INCOME- JUDGMENT

Headnotes

Case cited as 1972 PTD 545

Judgment Text

Court Name: Allahabad High Court Judge(s): Jagdish Sahai, R. S. Pathak Title:MUHAMMAD SHAKOOR MUHAMMAD BASHIR vs COMMISSIONER OF INCOME- JUDGMENT Reported As: 1972 PTD 545 Result: accordingly answer Judgment JUDGMENT PATHAK, J.-----Allah Bux and Zahur Bux carried on business tobacco at Mauranipur. Allah Bux died in 1938. Zahur Bux carried on the business with his sons. In 1942 he gifted the business to his two sons, Mohd. Shakoor and Mohd. Bashir. He died in 1948. For the assessm ent year 1943-44 onwards, Mohd. Shakoor end Mohd. Bashir filed returns of the income from the Mauranipur business showing that the business was being carried on by them. The Income-tax Officer, however, assessed the business profits in the hands of an association of persons, Allah Bux and Zahur Bux, even after the death of Allah Bux. He was of the view that the association included the sons and grandsons of Zahur Bux. He did not make any assessment on lye basis of the returns filed by Mohd. Shakoor and Mohd. Bashir. This continued year after year. In appeals for the assessm ent years 1945-46 to 1956-57 the Appellate Assistant commissioner held that for those assessm ent years there was no such association of persons as contemplated by the Income Tax Officer and on October 31, 1957, he made an order setting aside the assessment made on the association of persons, Allah Bux and Zahur Bux, and directed the Income-tax officer "to assess the income from the various sources in the hands of the…

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