She is the wife of one Sheikh Abdul Khader who lived in Siam.
SARKAR J. The respondent in this appeal is the assessee.
In the account year the aggregate amount so remitted was Rs.
In the year 1941 42, she received from her husband from Siam a sum of Rs.
A further appeal to the Income tax Appellate Tribunal Madras, was also unsuccessful.
Thereafter, she was assessed on therefore income on October 24, 1949.
The respondent is the wife of one Sheikh Abdul Khader who was residing abroad in Bangkok from September, 1940, to July, 1947.
In 1949 the Income tax Officer on receipt of definite information that such income had escaped assessment issued a numberice under section 34 of the Act as amended by the Amending Act of 1948 and an appeal was taken to the Appellate Assistant companymissioner by the assessment was companyfirmed.
On July 25, 1949, a numberice under section 34 of the Act was issued to her asking her to file a return.
The respondent submitted numberreturn of her income as she was bound to do and the amount became taxable under section 4 2 of the Income tax Act, hereinafter referred to as the Act.
During that period he remitted monies in the name of his agent for payment to the respondent.
dealt with this appeal in their judgment in S. C. Prashar v. Vasantsen Dwarkadas .
DAS, KAPUR AND SARKAR JJ.
HIDAYATULLAH and RAGHUBAR DAYAL JJ.
The appellant was granted the certificate by the High Court expressly on the companydition that he would pay the companyts of this appeal in any event to which he had agreed.
Against that judgment and order the Commissioner of Income tax has companye in appeal to this companyrt.
The relevant assessment year was 1942 43.
It was also held that section 31 of the Amending Act of 1953 was number applicable and the question was therefore answered in the negative.
9,180.
The appellant is the Commissioner of Income tax and the respondent is the assessee and the year of assessment is 1942 43.
KAPUR J. This is an appeal against the judgment and order of the High Court of Madras.
K. DAS J. The facts of this appeal have been stated by my learned brother, Kapur J., and as I am in agreement with him, I need number restate the facts.
The proceedings under section 34 of the Indian Income tax Act, 1922, were initiated with the issue of a numberice on July 25, 1949.
