Law: Income Tax Act, 1922

Section: 26A,66A(2)

Income-tax Act (XI of 1922)----Ss.26-A, 66-A(2)----Firm -Regis¬tration-Reference under Saurashtra Income-tax Ordinance¬ Decision of High Court after coming into force of Constitution¬ Certificate for leave to appeal to Supreme Court- High Court, whether was entitled to grant. On a reference made by, the Income-tax Appellate Tribunal, the Saurashtra High Court held (i) that the assessee firm was entitled to registration for the year 1949-50 under the Saurashtra Income-tax Ordinance, on the basis of a deed dated February 6, 1948, (ii) that P. & Co., S. & Co., and the M. V., and not the persons who signed that deed, were the partners, and (iii) that for the year 1950-51 the assessee was entitled to regis¬tration under section 26-A of the Indian Income-tax Act, with respect to the entire accounting year 1949 even though the part¬nership deed was dated July 1, 1949, and under the terms thereof the partnership commenced with effect from July 1, 1949. The High Court however granted to the Commissioner a certificate for leave to appeal to the Supreme Court under section 66-A (2) of the Income-tax Act; Held, (i) [the Department conceding] that the appeal was not maintainable as regards the year 1949-50; for, there was no provision in the Sourashtra Ordinance under which any certifi¬cate for leave to appeal could be granted and although the of the Saurashtra High Court was pronounced long after the Constitution came into force, the question of law relating to that year was referred to the High Court in the exercise of its advisory or consultative jurisdiction and the provisions of the Constitution in regard to the certificate for leave to appeal to the Supreme Court did not in terms apply ; (ii) [the assessee conceding] that the registration of the firm was to be operative for the period July 1 to December 31, 1949. Dulichand Laxminarayan v. Commissioner of Income-tax, (1956) 29 I T R 535 ref. JUDGMENT BHAGWATI, J.-This appeal from the judgment and order of the High Court of Saurashtra, dated the 18th October 1955, concerns the registration of two partnership firms under the provisions of the Saurashtra Income-tax Ordinance, 1949, corresponding to section 26A of…

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