1960 (11) TMI 6

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....oss appeals which arise out of two orders and judgments of the High Court of Madhya Pradesh at Nagpur. The appellant in Civil Appeal No. 139 of 1956 is the assessee and that in Civil Appeal No. 207 of 959 is the Commissioner of Income-tax. The facts of the case are these. Civil Appeal No. 139 of 1956 relates to assessment years 1944-45, 1945-46, 1946-47 and 1947-48 and Civil Appeal No. 207 of 1....

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....4) of the Income-tax Act claiming exemption and reduction of tax liability for the various years of assessment and also prayed for an order under section 25A. The Income-tax Officer rejected the application holding that there was no partition as alleged by the appellant and that the deed of partition was not meant to be acted upon. The appellant then went in appeal to the Appellate Assistant Commi....

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....our opinion no question of law arises in this appeal. It was held by the Tribunal, on the material before it, that the partition which was evidenced by the deed was not genuine and the partition was not acted upon. In our opinion, the High Court, on this finding, rightly held against the appellant. The appeal is therefore dismissed with costs. Civil Appeal No. 207 of 1959 is equally without sub....

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...., it was decided in favour of Mathuradas, respondent, excepting in regard to a house at Bikaner. The Commissioner of Income-tax applied for a reference under section 66(1) of the Income-tax Act but it was rejected. The Commissioner then applied to the High Court under section 66(2) of the Act and the High Court ordered a reference to be made but answered the question referred in favour of the resp....