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M/S. Kanpur National Supply Company, Kanpur Vs. the Commissioner of Income-tax, Kanpur. - Court Judgment

LegalCrystal Citation
SubjectDirect Taxation
CourtAllahabad High Court
Decided On
Case NumberReference Application No. 402 of 1975
Reported in(1976)5CTR(All)0126A
AppellantM/S. Kanpur National Supply Company, Kanpur
RespondentThe Commissioner of Income-tax, Kanpur.
Excerpt:
.....case and refer the questions aforementioned to this court..........for out opinion. the assessee is entitled to his costs which is assessed at rs......
Judgment:

K. B. Asthana, C.J. - After having heard the counsel for the parties, we are satisfied that the following question of law arises out of the order of the Tribunal :-

(i) Whether there was any material for the Tribunal to hold that it was not a case of succession and was a case of change in the constitution of the firm

(ii) Whether on the correct interpretation of section 188, the Income-tax Appellate Tribunal was right in holding that the income of the two periods was liable to be clubbed and assessed at one place and the two assessments for the two periods were not necessary

(iii) Whether in the facts and circumstances of the case, the Tribunal was right in its conclusion that the case did not fall within the provisions of section 188 and the firm was not entitled to continuation of registration under section 184(7) for the period 1st January 1969 to 2nd May, 1969

2. We accordingly direct the Tribunal to draw a statement of the case and refer the questions aforementioned to this Court for out opinion. The assessee is entitled to his costs which is assessed at Rs. 100/-.


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