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TMI Blog1931 (6) TMI 6X X X X Extracts X X X X X X X X Extracts X X X X ..... of law to this Court for opinion. These questions are enumerated in para. 7 of the petition. The facts may be briefly stated as follows: The firm of Rikhi Ram-Kundan Lal carries on business at Dhuri in the Patiala territory. They purchase and gin cotton and send it for sale to Bombay and other places. Five of the members and partners o this firm, of whom Bir Bhan is one, reside at Kaithal in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of its income or profits; further that he was not in possession of any account books or moneys belonging to the said firm and that no income had accrued to that firm through the petitioner and that the petitioner had received no income on behalf of the firm. The Income Tax Officer extended the time for the filling up of the return at the instance of the petitioner, Chaudhri Bir Bhan, who in his co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oached but he refused to revise the order and also refused to make any reference. Now, the notice in question was addressed to Bir Bhan, as a partner of the firm. That he clearly understood that he was being called upon to furnish a return relating to the income of the firm is beyond question and has been very properly and frankly admitted by Mr. Aziz Ahmad. It is further clear that no return was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... firm. Whatever weight might have been given to this contention had the matter stopped there need not now be considered for there can be no doubt whatever that Bir Bhan, although protesting against his being treated as an agent, clearly and unequivocally accepted the position that had been thrust upon him by the Income Tax Officer. 3. Admittedly in the correspondence which followed his sending ..... X X X X Extracts X X X X X X X X Extracts X X X X
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