BIPAN LAL MUTHIALA Vs. COMMISSIONER OF INCOME TAX
HIGH COURT OF PUNJAB AND HARYANA
BIPAN LAL MUTHIALA
COMMISSIONER OF INCOME TAX
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(1.) THIS is a reference under section 66 (1) of the Indian Income Tax Act,
(2.) IN assessing the income of L. Bipan Lal Kuthlia, a timber merchant of Hoshiarpur, the Income tax Officer made several additions to the assessee's declared total income. On appeal the assistant Commissioner examined the various items of income and expenditure and arrived at certain conclusions which were summarised in paragraph 9 of his order as follows: "from the foregoing paragraphs it would be seen that the assessment was made without correct appreciation of facts on several points; and on some others, proceeded on wrong assumption, so that heavy additions were made without bringing on record sufficient reasons and material to support these. It also appears to me that the account books were not thoroughly examined, for had this been done the Income Tax Officer would have obtained substantial material to frame a proper assessment, and not relied upon surmises and presumptions unwarranted by the facts and circumstances of the case. "
(3.) AS the record which was placed before the Assistant Commissioner could not enable the latter to make a proper assessment, he set aside the assessment, remanded the case to the Income Tax officer and directed him to make a fresh assessment after examining the assessee's accounts and after making necessary enquiries on the lines indicated in his order.;
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