SHAKUNTALA DEVI Vs. COMMISSIONER OF INCOME TAX
HIGH COURT OF CALCUTTA
COMMISSIONER OF INCOME TAX
Click here to view full judgement.
T.K. Basu, J. -
(1.) In this Reference under Sec. 66(1) of the Indian Income -tax Act, 1922, the Income -tax Appellate Tribunal has referred the following question of law to this Court:
Whether, on the facts and in the circumstances of the case, the Tribunal was justified in maintaining the order of the Commissioner of Income -tax under Sec. 33B of the Indian Income -tax Act, 1922, setting aside the assessments and directing the Income -tax Officer to make fresh assessments in accordance with law?
The facts relating to this Reference may be briefly noted. The relevant assessment years are 1956 -57 to 1961 -62. The Assessee is an individual and the relevant previous years are the financial years 1955 -56 to 1960 -61.
(2.) The Assessee was a new Assessee who had not hitherto been assessed to income -tax and suo molu filed returns for the assessment years 1955 -56 to 1961 -62 before the Income -tax Officer, B Ward, 24 -Parganas. All the returns were filed on the same date, i.e. on September 18, 1961. The address of the Assessee was given as. No. 15 Basantalal Shah Road, Tollygunge. On the same day, i.e. on September 18, 1961, the Income -tax Officer, B Ward, 24 -Parganas, directed the issue of notices under Sec. 23(2) of the Income -tax Act, 1922, fixing the hearing on September 21, 1961. According to the nothings in the - record the notices were served on Sri P. C. Pandey, Income -tax practitioner, but no office copies thereof were in the records. The Income -tax Appellate Tribunal in hearing the appeal out of which the Reference arises had recorded the fact that the originals of these notices were not produced before the Income -tax Appellate Tribunal at the time of the hearing of the appeals.
(3.) To continue the narrative, on September 21, 1961, Mr. P. C. Pandey attended and the Income -tax Officer completed the assessments on the same date for seven years from 1955 -56 to 1961 -62. The demand notices, challans and the assessment orders were served on the Assessee representative on the very next date, i.e. on September 22, 1961.;
Copyright © Regent Computronics Pvt.Ltd.