Law:

Section:

JUDGMENT Jagdish Sahai, J.-Originally at the instance of Messrs. Abdul Hai Azimullah, who is the assessee in the present case and have been herein-after called as such, a statement of the case was submitted to this court and the following question of law was referred under section 66(1) of the Indian Income-tax Act, 1922 (hereinafter referred to as the Act): "Whether, on the facts and circumstances of the case, the income of Rs. 2,550 derived as rent from the shops on the lands belonging to the other parties was a revenue receipt assessable to income-tax ?" The assessee had prayed for some other questions also being referred to this court but his application to that extent was rejected by the Income-tax Appellate Tribunal (hereinafter referred to as the Tribunal). Subsequent to the reference being made by the Tribunal, an application purporting to: be under section 66(2) and 66(4) of the Act was made in this court. That application came up before a Bench of this court which on the 24th of March, 1959, allowed the same and directed the Tribunal to submit a further statement of the case and to refer the following additional question of law to this court for its opinion : "Whether there was any material for the finding that the house alleged to have been gifted by the assessee to his wife was still the property belonging to him so that the income from that property was liable to be assessed as the income of the assessee ?" The Tribunal in deference to the order of this court has now submitted a further statement of the case and has referred the question of law mentioned above to this court. We have, therefore, before us two questions of law to answer. Before we come to state the facts as given in the two statements of the case, we consider it proper to dispose of a preliminary objection which has been raised by Mr. Gopal Behari, the learned counsel for the income-tax department before us. Placing reliance upon Kamlapat Motilal v. Commissioner of Income-tax [1962] 45 ITR 266 (SC), it was contended by the learned counsel that this court had, in the circumstances of the case, no jurisdiction to have exercised powers under clause (4) of section 66 of the Act in…

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