Law: Income Tax Act, 1922

Section: 15,15A,16,17

(a) Income-tax Act (XI of 1922)---Ss. 15-A, 16 & 17--Computation of total income of assessee without allowing allowances and deductions, held, totally derogatory, unwarranted and contrary to law. (b). Income-tax Act (XI of 1922)-- S. 17-"Total income"--Used in S. 17--Meaning. (c) Income-tax Act (XI of 1922)-- --- Ss. 15-A, 16 (1) & 17-Non-resident assessee - Total income--­Earned income relief-Non-resident assessee, held, entitled to earned income relief. Commissioner of Income-tax Central, Bombay v. N. M. Raiji (1949) 17 1 T R 180 and Kanga and Palkhivala on Income-tax, 4th Edn., p. 486 ref. JUDGMENT ZAFFAR HUSSAIN MIRZA, J. -By this application under section 66 (2) of the Income-tax Act, 1922 (hereinafter referred to as the Act), the applicant Commissioner of Income-tax (Central), Karachi sought a direction to the Income-tax Appellate Tribunal to refer the questions of law stated in the application to this Court for consideration and decision. It has been pointed out to us that since the making of the application the law has undergone a change by amendment in section 66 of the Income-tax Ac: whereby, it is not longer necessary for the High Court to require the appellate Tribunal to state the case and refer it. Now under subsection (2) of the amended section 66 upon an application under subsection (1) if the High Court is not satisfied with the correctness of the decision of the appellate tribunal refusing to state the case on the ground that no question of law arises, the High Court can without requiring the Tribunal to frame the question of law proceed to hear the case. Both counsel agree that in the facts and circumstances of this case questions of law do arise which ought to have been referred to this Court. We have therefore, proceeded to examine the case for decision of the question hereinafter mentioned. 2. The brief facts of the case are that the respondent assessee is a partner in the firm of Messrs A. F. Ferguson and was a non-resident dur­ing the assessment year 1963-64. Since the assessee did not exercise the option provided for under the provisos to section 17 (1) of the Act, he was taxed at the maximum rate without allowing him the…

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