Court-appointed receiver or manager requirement governs section 41; joint rent collection alone does not attract the provision.

Section 41 of the Income-tax Act, 1922 applies only where income is received by a receiver or manager appointed by or under an order of court. In the partition proceedings, the parties were merely permitted to collect rents jointly and make arrangements between themselves; they were not appointed as receivers or managers, and the court receiver was discharged only from acting in respect of the properties. On that basis, the statutory condition for section 41 was not met, so the provision could not be invoked to exclude assessment on the appellant's share of property income. Wider questions of title, ownership, and the scope of the partition decree were outside the reference.

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Issues: Whether the appellant and Ramprotap were managers appointed by or under an order of court within the meaning of section 41 of the Income-tax Act, 1922, and whether the appellant could therefore avoid assessment on his share of the property income.

Analysis: The only objection properly raised before the Assistant Commissioner and within the reference was the alleged applicability of section 41. The section applies only where income is received by a receiver or manager appointed by or under an order of court. The orders made in the partition proceedings did not appoint the appellant and Ramprotap as such receivers or managers. They were merely permitted to collect rents jointly and make arrangements between themselves, while the receiver was discharged from acting in respect of the properties. On that footing, the statutory condition for invoking section 41 was not satisfied. The wider arguments about title, ownership, and the scope of the partition decree lay outside the question referred.

Conclusion: Section 41 did not apply, and the assessment of the appellant in respect of his share of the property income was not illegal.

Ratio Decidendi: Section 41 applies only where income is received by a receiver or manager actually appointed by or under an order of court; a mere arrangement for joint collection or management does not attract the section.

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