1973 (9) TMI 48

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..... ourt at the instance of the Commissioner of Income-tax : "Whether, on the facts and in the circumstances of the case, the excess profits tax assessment on the Hindu undivided family for the corresponding chargeable period ending October 22, 1941, was rightly cancelled ?" The chargeable accounting period is from October 25, 1940, to October 22, 1941. A notice under section 13(1) of the Excess P .....

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..... in. There it was held that the Excess Profits Tax Act contains no provision for the imposition of excess profits tax in regard to a Hindu undivided family which has disrupted after the issue of notice but before the assessment order has been passed. In Income-tax Officer v. Ram Prasad the Supreme Court has specifically approved the decision of this court in Neekelal Jainarain. In this context th .....

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..... assessee. Since the assessee's interest would not be affected in any manner if the second question is returned unanswered, we consider it a futile exercise of jurisdiction to give an answer to question No. 2 without the assistance of the assessee's counsel. We leave this question unanswered. In the circumstances, we make no order as to costs. The fee of the learned counsel is, however, assessed .....

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