MAHABIR GLASS MANUFACTURING COMPANY Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) IN this case the assessee has been taxed for the assessment years 1951-52 and 1952-53 in the status of an unregistered firm. It appears that an application for renewal of registration of the firm was made under Section 26A along with the return of income for each of the two assessment years. Notice was issued by the INcome-tax Officer under Section 23. Sub-section (2) requiring the assessee to attend the INcome-fox Officer's office and to produce any evidence in support of the return. The assessee failed to comply with the notice; but several adjournments were given by the INcome-tax Officer.

(2.) UNDER Section 66(1) of the Indian Income-tax Act, the Income-tax Appellate Tribunal has submitted the following question of law for the opinion of the High Court :