1924 (12) TMI 2

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.... whether an assessee is a member of a joint family sharing in the funds, or whether he is separate, is a pure question of fact which must be tried according to law like every other question of fact. It is desirable to point out that Section 66 under the new Act does not give a right of appeal. Persons assessed to Income Tax should clearly understand that this Court is not a Court of appeal to whic....