HON’BLE SUPREME COURT · SOURCE-REVIEWED NOTE
Commissioner of Income-tax, Uttar Pradesh v. Manmohan Das
Civil Appeal No. 512 of 1964
[1966] 2 SCR 531 ·
Indian Income-tax Act, 1922: sections 7, 10, 12, 24(1)-(3) and 66(1)
Sources & disclosures includedDownload original judgment / order
3-judge bench; unanimous judgment delivered by J. C. Shah, J. · K. Subba Rao, J. · J. C. Shah, J. · S. M. Sikri, J.
Assessment years: 1950-51, 1951-52
01 · Facts of the case
A bank treasurer bore extensive staffing and default risk under a long-term agreement. His HUF suffered a Rs.38,027 loss in 1950-51 and sought set-off against next-year receipts; Revenue treated the remuneration as non-business income and relied on the earlier officer's refusal (SCR pp.532-534; PDF pp.2-4).
Source: Primary judgment: facts
02 · Discussion by the Hon’ble Court
The later-year officer had to determine statutory set-off eligibility; the prior statement did not bind that assessment. Staffing authority, substitution rights, liability and limited control showed a contract for services. The skilled, risk-bearing activity was a vocation under section 10 (SCR pp.534-543; PDF pp.4-13).
Source: Primary judgment: discussion
03 · Judicial decision
The remuneration was vocation income, the loss could be carried forward and set off, and Revenue's appeal was dismissed with costs (SCR p.543; PDF p.13).
Source: Primary judgment: decision
04 · Outcome / in whose favour
In favour of the assessee on final merits (SCR p.543; PDF p.13).
Source: Primary judgment: outcome
05 · AKHB REVIEW POINT
AKHB analysis: classify the relationship from control, staffing power, risk, liability, termination and substitution rights, not labels. Identify which assessment year's officer must decide carry-forward eligibility (based on SCR pp.534-543; PDF pp.4-13).
Source: Primary judgment: review point
Source & verification
Download original judgment / order · Open cited source rendition
Full 13-page SCR source asset read in page-preserving text and visually inspected; adjacent-report boundaries were checked.
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Statutory scope
Current employment-status, HUF and loss carry-forward rules require independent review; the judgment applies the repealed 1922 Act.
Later treatment
Source checked 2026-10-11. Later judicial treatment and current statutory applicability have not been comprehensively checked; no current-law or citator clearance is represented.
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