BHIMRAJ PANNALAL Vs. COMMISSIONER OF INCOME TAX BIHAR AND ORISSA
LAWS(SC)-1960-10-8
SUPREME COURT OF INDIA (FROM: PATNA)
Decided on October 18,1960

BHIMRAJ PANNALAL Appellant
VERSUS
COMMISSIONER OF INCOME-TAX, BIHAR AND ORISSA Respondents


Referred Judgements :-

BHIMRAJ PANNA LAL VS. COMMISSIONER OF INCOME TAX [AFFIRMED]



Cited Judgements :-

RAJ KUMAR SHRAWAN KUMAR VS. CENTRAL BOARD OF DIRECT TAXES [LAWS(ALL)-1976-11-34] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. C L KHATRI [LAWS(MPH)-2005-3-3] [REFERRED TO]
R B BANSILAL ABIRCHAND FIRM VS. COMMISSIONER OF INCOME TAX M P [LAWS(SC)-1967-11-17] [REFERRED TO]
ANDHRA BANK VS. DEPUTY COMMISSIONER OF INCOME TAX [LAWS(APH)-2002-2-114] [REFERRED TO]
BIRDS INVESTMENTS LTD VS. COMMISSIONER OF INCOME TAX [LAWS(CAL)-1963-7-3] [REFERRED]
INCOME TAX OFFICER -1 VS. KAMALA OJHA [LAWS(CHH)-2019-6-87] [REFERRED TO]


JUDGEMENT

S.K. Das, J. - (1.)These three appeals have been brought to this court on certificates of fitness granted by the High Court of Patna under the provisions of section 66A (2) of the Income Tax Act, 1922. The assessee, appellant before us, is a Hindu undivided family carrying on business in cloth and grains at Ranchi in the State of Bihar. It was assessed to income-tax in the assessments made for those years 1944- 45, 1945-46 and 1946-47. Subsequent to the original assessment made for those years, the Income-tax Officer received definite information that the appellant was carrying on business with Messrs. Mangalchand Basantlal of Khurja in the district of Aligarh in the State of Uttar Pradesh under different names; that it had remitted certain amounts from Ranchi to Messrs. Mangalchand Basantlal; that Messrs. Mangalchand Basantlal had sent a draft of Rs. 2,500 to Amritsar on behalf of and under the instruction of the appellant; and that the appellant had also earned profits by business dealings in peas, etc.
"Whether in the facts and circumstances of these cases the proceedings started on December 10, 1947, under section 34 of the Income Tax Act, as amended by Act XLVIII of 1948, for reopening the assessments of the years 1944-45, 1945-46 and 1946-47 were valid -

(2.)But this references was not pressed. The appellant then moved the High Court under section 66 (2) of the Income Tax Act, 1922, and the High Court framed the question in each of the three cases and called for a statement. We need read only one of the questions, viz., that relating to the assessment year 1944-45. That question read :
"Whether in the circumstances of the case the assessment of a sum of Rs. 28,000 to income-tax in the hands of the assessee is legally valid under section 34 of the Income Tax Act -

(3.)An identical question was framed in the other two cases, except for the difference in the amount of escaped income for the years 1945-46 and 1946-47.
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