Judgement

Consolidated Appeal (No. 33 of 1947) resulting from the consolidation of two appeals and two cross-appeals from two judgments of the Chief Court (September 29, 1944, and October 9, 1944, respectively) given on two references made under s. 66, sub-s. 1, of the Indian Income-tax Act, 1922, as amended up to and including the Indian Income-tax (Amendment) Act, 1939. The first of the two judgments of the Chief Court is reported at 13 I. T. R. 98.

The following facts are taken from the judgment of the Judicial Committee. Two of these appeals related to the income of Raja Mustafa AH Khan of Utraula, who will be referred to as "the assessee," for the year of assessment 1939-40, and two appeals to his income for the year of assessment 1940-41. In each case there was one appeal by the assessee and one by the Commissioner of Income-tax, United Provinces, who will be referred to as " the Commissioner." The same questions were raised in regard to each year and it is necessary to state and consider the facts in regard to one year only. By an assessment order dated September 18, 1939, the Income-tax Officer, Gonda, made an assessment for the year 1939-40 on the assessee which included a