Judgment

HIDAYATULLAH, J. : These appeals with special leave were filed by one Kanhaiyalal Lohia, who died during the pendency of the appeals, and who is now represented by the executors appointed under his will. By these appeals, which are consolidated, the appellants question an order dated January 8, 1953, of the Income-tax Appellate Tribunal (Calcutta Bench) in appeals filed by the Department against the order of the Appellate Assistant Commissioner. The Tribunal reversed the order of the Appellate Assistant Commissioner and restored that of the Income-tax Officer. Kanhaiyalal Lohia made petitions under S. 66(1) to the Tribunal, setting out a number of questions of which the following was referred to the High Court :

"Whether in the circumstances of this case where the Income-tax Officer, District III(2), separately assessed the business run in the name of Brijlal Nandkishore as belonging to a partnership firm consisting of Brijlal and Nandkishore, the Income-tax Officer, Non-Companies E. P. T. District can assess the income from the same business in the hands of the assessee?"

This question was answered against him. Kanhaiyalal Lohia also applied under S. 66 (2) to the High Court