AIR 1956 PATNA 251

Patna High Court

Hon'ble Judge(s): Rai, Sinha , JJ

(A) Income-Tax Act (11 of 1922) , S.66(2)— Jurisdiction of High Court - Grounds of interference. The jurisdiction of High Court under the provisions of S. 66(2), Income-tax Act does not extend to setting aside findings of fact arrived at by the Appellate Tribunal, or to in any manner interfere with findings of fact provided that there be some material in support of that finding of fact. But where the Tribunal commits an error of law in coming to a finding of fact, the High Court can interfere in coming to a finding of fact.(Para 4) Anno : AIR Man. Income-tax Act, S. 66, N. 16. (B) Income-Tax Act (11 of 1922) , S.3— Association of individuals. In order to assess the assessees with their status as an association of persons, there must be some evidence of a joint venture or there must be something to show that the income was the result of some joint effort or a joint business. Where there is no admission or proof that the assessees had carried on any business jointly and in the absence of such admission or proof, there could be no adverse inference against them by non-production of account-books that they were carrying on business as being members of an association.(Para 4) Anno : AIR ....