1967 (1) TMI 26

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..... by JAGDISH SAHAI J.- The Income-tax Appellate Tribunal, Allahabad Bench (hereinafter referred to as the Tribunal), has, at the instance of the assessee, submitted a statement of the case and the following question of law under section 66(1) of the Indian Income-tax Act, 1922 (hereinafter referred to as the Act), for the opinion of this court : " Whether the share income from a firm could be a .....

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..... r and then to the Tribunal but without success. The only change that the Appellate Assistant Commissioner made, in the order of the Income-tax Officer was that, in view of the assessment on the firm Moti Lal and Sons having been completed by the time the appeal was heard, the estimated income added by the Income-tax Officer be substituted by the actual income received by the assessee as his share .....

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