1935 (1) TMI 27

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..... It has arisen out of the refusal of the Commissioner to drawn up a statement of the case and refer it with his own opinion thereon to this Court. The Assessee carries on business at Lahore under the style of Beli Ram and Brothers. Prior to the year under assessment this business was owned by a Hindu undivided family consisting of Bishen Das and his three adult sons, namely, Beli Ram, Kirpa Ra....

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....uary, 1933, refused to register the firm and came to the conclusion that despite the fact that a separation of the members of the family had taken place, the family remained joint throughout the year and the case fell under Section 25-A and not under Section 26. The assessed appealed to the Assistant Commissioner under Section 30(1) of the Income Tax Act and contended, inter alia, that inasmuch as....

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....that he was debarred from deciding the question as to the applicability of Section 25-A or Section 26. The Commissioner, however, affirmed the order of the Assistant Commissioner. He held that the Assistant Commissioner was "perfectly correct in refusing to adjudicate on a question about which the law provided no appeal" and declined to refer the question to this Court on the ground that no questi....

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....doubt deals with an assessment after partition of an undivided family, but it does not exclude the possibility of the members so separated to constitute themselves into a firm so as to bring their case within the ambit of Section 26. Out of the order passed under Section 31, Income Tax Act, by the Assistant Commissioner, a question of law did arise, therefore, as to whether his refusal to determin....