Proprietary business income was assessable in the assessee's individual hands after the Rajmahal concern was treated as his own.

The Rajmahal mining business was treated as the assessee's proprietary concern, not as part of the firm's income, because the earlier judicial finding had already held that Standard Mercantile Co., Rajmahal, belonged to the assessee individually. On that basis, the income from the business was assessable in the assessee's individual hands, and the assessments made on that footing were upheld as justified.

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Issues: Whether the Rajmahal mining business belonged to the assessee as his proprietary concern and, consequently, whether its income was assessable in the assessee's individual hands.

Analysis: The question referred was answered by relying on the earlier judicial finding that the Rajmahal business styled as Standard Mercantile Co., Rajmahal, did not form part of the firm's income and belonged to the assessee individually. In view of that finding, the assessments made on the basis that the business income was the assessee's individual income were held to be justified.

Conclusion: The business of Rajmahal was held to belong to the assessee, and the income from that business was rightly included in his total income in his individual status.

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