SUN ENGINEERING WORKS P LTD Vs. COMMISSIONER OF INCOME TAX
LAWS(CAL)-1976-11-5
HIGH COURT OF CALCUTTA
Decided on November 17,1976

SUN ENGINEERING WORKS (P.) LTD. Appellant
VERSUS
COMMISSIONER OF INCOME-TAX Respondents


Referred Judgements :-

COMMISSIONER OF INCOME-TAX V. KHUSHAL CHAND DAGA [REFERRED TO]
ESTHURI ASWATHIAH VS. INCOME TAX OFFICER MYSORE STATE [REFERRED TO]
SREELEKHA BANERJEE VS. COMMISSIONER OF INCOME TAX BIHAR AND ORISSA [REFERRED TO]
COMMISSIONER OF INCOME TAX CALCUTTA VS. BIDHU BHUSAN SARKAR [REFERRED TO]
COMMISSIONER OF INCOME TAX EXCESS PROFITS TAX HYDERABAD VS. V JAGAN MOHAN RAO [REFERRED TO]
COMMISSIONER OF INCOME TAX CENTRAL DELHI VS. HARPARSAD AND CO PRIVATE LIMITED [REFERRED TO]
ABDUL SATTAR K S VS. COMMISSIONER OF INCOME TAX [REFERRED TO]
NATARAJAN S VS. COMMISSIONER OF INCOME TAX [REFERRED TO]
ASHOKA VINIYOGA LTD VS. COMMISSIONER OF INCOME TAX [REFERRED TO]
C V GOVINDARAJULU IYER VS. COMMISSIONER OF INCOME TAX [REFERRED TO]
ANGLO FRENCH TEXTILE COMPANY LIMITED VS. COMMISSIONER OF INCOME TAX [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. RAMSEVAK PAUL [REFERRED TO]
AHAMED SAHIB O M VS. COMMISSIONER OF INCOME TAX [REFERRED TO]
AL.VR.ST.VEERAPPA CHETTIAR V. COMMISSIONER OF INCOME-TAX [REFERRED TO]
MADHAVJEE DAMODAR THACKERSAY VS. COMMISSIONER OF INCOME TAX [REFERRED TO]
LUCKOSE K C VS. INCOME TAX OFFICER [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. SHROFF A D [REFERRED TO]
INDER SINGH GILL S VS. COMMISSIONER OF INCOME TAX [REFERRED TO]
KEVALDAS RANCHHODDDAS VS. COMMISSIONER OF INCOME TAX [REFERRED TO]
COMMISSIONER OF INCOME-TAX PUNJAB HIMACHAL PRADESH AND VS. SHREE JAGAN NATH MAHESHWARY AMRITSAR [REFERRED TO]
K.C.MUKHERJEE V. COMMISSIONER OF INCOME-TAX [REFERRED TO]
IN RE: KASHI NATH BAGLA VS. STATE [REFERRED TO]
IN RE: SATYENDRA MOHAN ROY CHOWDHURY VS. STATE [REFERRED TO]



Cited Judgements :-

COMMISSIONER OF INCOME TAX CENTRAL VS. ASSAM OIL CO LTD [LAWS(CAL)-1980-6-3] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. BADRI PRASAD BIANWALLA [LAWS(CAL)-1981-2-25] [REFERRED TO]
GENERAL BEOPAR CO PVT LTD VS. COMMISSIONER OF INCOME TAX [LAWS(CAL)-1986-9-36] [REFERRED TO]
COMMISSIONER OF WEALTH TAX VS. SATI MULCHANDANI [LAWS(CAL)-1989-6-1] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. RANGNATH BANGUR [LAWS(RAJ)-1983-12-37] [REFERRED TO]


JUDGEMENT

Dipak Kumar Sen, J. - (1.)In this reference under Section 256(2) of the Income-tax Act, 1961, at the instance of the assessee, viz., Messrs. Sun Engineering Works (P.) Ltd., the assessment years involved are 1960-61 and 1961-62. The facts which have been found or are admitted may be shortly stated as follows: For the assessment year 1960-61, the assessee filed its return of income on the 17th November, 1962, showing a loss of Rs. 36,418. Similarly, for the assessment year 1961-62, the return of its income was filed on the 4th October, 1961, again declaring a loss of Rs. 24,314. The assessment proceedings were disposed of by the Income-tax Officer concerned on the 12th December, 1962, in the following manner : For the assessment year 1960-61 an order was made in the following language: "The loss return filed on 17th November, 1960, is discussed with the A/R Sri A.B. Chowdhury. The return filed is beyond time. No action is necessary ; filed N.D."
(2.)For the assessment year 1961-62 the order recorded was as follows : "V.O.S. for 1962-63. The return filed on 4th January, 1962, is discussed with Sri A.B. Chowdhury. The loss return is beyond time. Filed as N.D."
(3.)On the same day the Income-tax Officer concerned addressed a letter to the princial officer of the assessee as follows :
"sub : Assessment years 1960-61 and 1961-62. With reference to above and your authorised representative's discussion with me I am to inform you that the loss returns submitted beyond time for the assessment years under reference being invalid, no action on them is necessary. Hence, the proceedings for both these years are filed."

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