1956 (3) TMI 39

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... das was dismissed. On the 3rd of March, 1948, the property of the petitioner was attached, it appearing that the petitioner was shown as a partner along with Gokaldas and others in a partnership deed which constituted the firm, and. the Income-tax authorities were proceeding against the petitioner as a partner in that firm. The petitioner thereupon preferred an appeal to the Tribunal denying his ability to be assessed and contending that he was not a partner in the firm. The Tribunal considered the preliminary question whether the appeal of the petitioner was competent and held in his favour. On merits the Tribunal held that the petitioner was not a partner. The Commissioner then made an application for a reference to this Court and the que .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... against the order of the Appellate Assistant Commissioner Assessee is defined in the Act under section 2(2) as meaning a person by whom income-tax or any other sum of money is payable under this Act and includes every person in respect of whom any proceeding under this Act has been taken for the assessment of his income or of the loss sustained by him or of the amount of refund due to him. Therefore, giving to the expression assessee in section 66(1), the meaning ascribed to it by the Act itself, it is clear that any person by whom income-tax or any other sum of money is payable has the right to make an application for a reference. Now, there can be no doubt that the fourth respondent as a partner or as the proprietor of the firm is .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ssioner. Only Gokaldas appealed and yet the petitioner did prefer an appeal to the Tribunal from the decision of the Appellate Assistant Commissioner precisely because he was an assessee in the sense of a person being liable to pay tax and, therefore, competent to prefer an appeal. In this petition he is trying to deny the right to the fourth respondent which he himself successfully exercised by preferring an appeal to the Tribunal against the decision of the Appellate Assistant Commissioner. It will be noticed that in section 33 also the right of appeal against orders of the Appellate Assistant Commissioner is given to any assessee objecting to an order passed by the Appellate Assistant Commissioner. Therefore, the right of appeal to th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X