COMMISSIONER OF INCOME TAX Vs. MYSORE IRON AND STEEL WORKS

JUDGEMENT

(1.) -

(2.) THIS reference raises a very short point as to the construction of Section 30 and 31 of the Income-tax Act and the facts necessary to be stated are that the Income-tax Officer made an assessment on the assessee on the March 16, 1946. The assessee wanted to prefer an appeal against that assessment, and the appeal was received in the office of the Appellate Assistant Commissioner, B-Range, on the June 3, 1946.

(3.) NOW Mr. Banji has contended that in refusing to condone the delay, the Appellate Assistant Commissioner has really dismissed his appeal and confirmed the order of assessment. In my opinion, that is an entirely erroneous contention because the Appellate Assistant Commissioner can only confirm an assessment and make and order of confirmation or dismissal of the appeal provided the appeal is presented within time or been admitted after condonation of delay and is heard and disposed of on merits. In this case we do not reach the stage of Section 31 at all. The appeal never came to be admitted, and no question can possibly arise of an order made by the Appellate Assistant Commissioner confirming the assessment made by the Income-tax Officer.