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PETITIONER: COMMISSIONER OF INCOME-TAX, BOMBAY
Vs.
RESPONDENT: M/S. AMRITLAL BHOGILAL & CO.
DATE OF JUDGMENT: 28/04/1958
BENCH: GAJENDRAGADKAR, P.B. BENCH: GAJENDRAGADKAR, P.B. AIYYAR, T.L. VENKATARAMA SARKAR, A.K.
CITATION: 1958 AIR 868 1959 SCR 713
ACT: Income Tax-Registration and assessment of firm by Income Tax Officer-Appeal against orders of assesment-Power of Appellate Assistant Commissioner in appeal-Cancellation of order of registration by Commissioner of income Tax in revision Pending such appeal-Validity-Indian Income-tax Act, 1922 (XI of 1922), Ss. 26A, 31 and 33B(1). 714
HEADNOTE: The respondent firm was assessed to income-tax for the assessment years 1947-48, 1948-49 and 1949-50 under S. 23(3). The Income-tax Officer renewed the registration of the firm under S. 26A of the Income-tax Act and passed an order under S. 23(6) allocating the shares of the various partners. The respondent preferred appeals against the orders of assessment to the Appellate Assistant Commissioner. Oil November 4, 1950, the Appellate Assistant Commissioner partly accepted the appeals in respect of the assessment years 1947-48 and 1948-49 but the appeal in respect of the assessment year 1949-50 was still pending. Meanwhile after issuing notice to the parties and hearing them the Co...