{"id":92764,"date":"1940-09-16T00:00:00","date_gmt":"1940-09-15T18:06:40","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/b-p-halder-and-sons-in-re-vs-unknown-on-16-september-1940"},"modified":"2015-05-01T04:11:03","modified_gmt":"2015-04-30T22:41:03","slug":"b-p-halder-and-sons-in-re-vs-unknown-on-16-september-1940","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/b-p-halder-and-sons-in-re-vs-unknown-on-16-september-1940","title":{"rendered":"B P Halder And Sons In Re. vs Unknown on 16 September, 1940"},"content":{"rendered":"<div class=\"docsource_main\">Allahabad High Court<\/div>\n<div class=\"doc_title\">B P Halder And Sons In Re. vs Unknown on 16 September, 1940<\/div>\n<div class=\"doc_citations\">Equivalent citations: 1942 10 ITR 79 All<\/div>\n<\/p>\n<pre><\/pre>\n<p>JUDGMENT.<\/p>\n<p>In view of the decision of their Lordships of the Privy Council in Commissioner of Income-tax, Bengal v. Mahaliram Ramjidas, VIII Income-tax Reports, p. 442, it is conceded by learned counsel for the applicant that the question of law involved in this reference must be answered against the assessee and in favour of the Department, and we so answer them. Let a copy of our judgment under the seal of the Court and the signature of the Registrar be sent to the learned Commissioner of Income-tax, Central and United Provinces. The assessee will pay the costs of this reference. Counsel for the Department is entitled to a fee of Rs. 100.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Allahabad High Court B P Halder And Sons In Re. vs Unknown on 16 September, 1940 Equivalent citations: 1942 10 ITR 79 All JUDGMENT. In view of the decision of their Lordships of the Privy Council in Commissioner of Income-tax, Bengal v. Mahaliram Ramjidas, VIII Income-tax Reports, p. 442, it is conceded by learned counsel [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[9,8],"tags":[],"class_list":["post-92764","post","type-post","status-publish","format-standard","hentry","category-allahabad-high-court","category-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>B P Halder And Sons In Re. vs Unknown on 16 September, 1940 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/b-p-halder-and-sons-in-re-vs-unknown-on-16-september-1940\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"B P Halder And Sons In Re. vs Unknown on 16 September, 1940 - Free Judgements of Supreme Court &amp; 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