Judgement

Appeal (No. 85 of 1932) from a judgment of the High Court (February 14, 1932) upon a case stated and referred under s. 60 of the Indian Income-tax Act, 1922.

The appeal related to assessments to income-tax and super-tax made upon the appellants, an unregistered firm, for the year 1927-8 under the above Act. The appeal raised questions as to the effect of s. 34 of the Act, and the time within which an assessment can be made.

76 Law. Rep. 61 Ind. App. 10 ( 1933- 1934) Rajendra Nath Mukerjee V. Commissioner of Income-Tax

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The facts of the case, the three questions referred, and the terms of s. 34 appear from the judgment of the Judicial Committee.

The reference was heard by Rankin C.J., Ghose and Buckland JJ. The judgment of the Court, delivered by the learned Chief Justice, answered the first two questions in the affirmative and the third question in the negative, all three answers being adverse to the appellants contentions.

1933. Nov. 6, 7. Latter K.C. and H. C. Marks for the appellants.

Dunne K.C. and R. P. Hills for the respondent.

The respective contentions appear from the judgment.

Reference was made to In re Lachhiram Basantlal (( 1930) I. L. R. 58 C. 909.); Ganes