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TMI Blog1954 (8) TMI 38X X X X Extracts X X X X X X X X Extracts X X X X ..... older of an impartible estate, The matter was taken in appeal and the Appellate Assistant Commissioner held that in view of the decision of the Privy Council in Commissioner of Income-tax v. Dewan Krishna Kishore [1941] 9 ITR 695 the income from the house property could not be assessed in the hands of the Raja Bahadur. The view taken by the Privy Council was that the impartible estate was owned by' the joint family and the income from the house property could not be charged in the hands of holder of the impartible estate though cording to the legal position in the Hindu law the holder of an impartible estate had complete right of disposal over the income from the house property. The matter was taken in appeal on behalf of the Income-tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 30th day of March, 1948, and the amendment made in the Indian Income-tax Act, 1922 (XI of 1922), by Section 2 shall be deemed to be operative so as to apply in relation to all assessments subsequent to the assessment for the year ending on the 31st day of March, 1948. Sections 13 to 15 shall be deemed to have come into force on the day on which the Business Profits Tax Act, 1947 (XXI of 1947), came into force. The Appellate Tribunal took up the appeals for hearing after the Amending Act came into force. On 10th of March, 1950 the Tribunal dismissed the appeals holding that in view of the amendment of Section 9(4) by the Amending Act it was not open to the assessee to contend that the income from the house property should be taxed upon t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4) are of an extensive character. These powers are more extensive than the powers of an appellate court conferred by Section 107 of the Code of Civil Procedure. Section 107 states : " (1) Subject, to such conditions and limitations as may be prescribed, an appellate court shall have power-(a) to determine a case finally; (b) to remand a case (c) to frame issues and refer them for trial; (d) to take additional evidenced or to require evidence to be taken (2) Subject as aforesaid, the appellate court shall have the same powers and shall perform as nearly as may be the same duties as are conferred and imposed by this Code on courts of original jurisdiction in respect of suits instituted therein." In Lachmeshwar v. Keshwar Lal [1940] ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tress in Quilter v. Mapleson [1882] 9 Q.B.TT; 71 678 and Lord Gorell in Attorney-General v. Birmingham, Tame, and Rea District Drainage Board [1912] A. C. 788 at 801 namely that the court of appeal has power to make such a further or other order as the case may require, have been reproduce" in Order XLI, rule 33, of the Civil Procedure Code of 1908; and even before, uie enactment of that Code, the position was explained by Bhashyam Iyengar, J., in Kristnama Chariar v. Mangammal [1902] I.L.T 26 Mad. 91 at 95, 96 in language which makes if clear that the hearing of an appeal is under the processual law of this gpiintry in the nature of a re-hearing. The Indian Codes have from 1859 conferred upon a court of appeal the power given by Order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from the house property for the two assessment years (1941-42 and 1942-43) was taxable in the hands of the Raja Bahadur as the holder of an impartible estate. Mr. Mazumdar on behalf of the assessee put forward the argument that the view taken by the Tribunal was erroneous and that the provisions of the Amendment Act of 1948 were not retrospective to the extent imagined by tribunal. It was argued by the learned counsel that Section 4 of the judgment Act was made retrospective only with effect from 30th of March, 1948, and that was the backward limit from the point, of view of time up to which Section 4 of the Amendment Act should be given retrospective effect. In our opinion the argument of the learned counsel is correct. The language of Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uot; in the newly substituted subsection (4) of Section 9 of the Income-tax Act. It is therefore manifest that Section 4 of the Amendment Act has not by itself any retrospective character. But a limited retrospective effect is given to the provisions of Section 4 by the language Section 1 (2) of the Amendment Act. Section 1 (2) states that "Sections 3 to 12 shall be deemed to have come into force on the 30th day of March, 1948, and the amendment made in the Indian Income-tax Act, 1922 (XI of 1922), by Section 2 shall be deemed to be operative so as to apply in relation to all assessments subsequent to the assessment for the year ending on the 31st dav of March, 1948." It is clear that Section confer on Section I confers on Section ..... X X X X Extracts X X X X X X X X Extracts X X X X
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