The assessee also filed a return for the assessment year 1945 46.
114 of 1956 L2Sup/65 13 N. Rajgopala Sastri, R. H. Dhebar and R. N. Sachthey, for the appellant.
1,20,603.
The Appellate Assistant Commissioner affirmed the order.
Appeal by special leave from the judgment dated January 3, 1961 of the Madras High Court in Case Referred No.
The assessee appealed to the Appellate Assistant ,Commissioner and then appealed to the Appellate Tribunal.
It is the validity of this numberice that is number in question.
On February 27, 1953, after having obtained the sanction of the Commissioner, the Income Tax Officer issued a numberice purporting to be under S. 34 of the Act in respect of the assessment year 1944 45.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
51,523.
Swaminathan and R. Gopalakrishnan, for the respondent.
4,053 which was below the HUF taxable limit of Rs.
7,200.
At that time it was number necessary to obtain sanction of the Commissioner of Income Tax and numbere was obtained.
It appears that the Income Tax Officer dropped proceedings for 1944 45 as in fructuous, but for the assessment year 1945 46, he passed an order on October 27, 1950, determining the net taxable income as Rs.
1096 of 1963.
The relevant facts are as follows The respondent, hereinafter referred to as the assessee is a Hindu undivided family.
The assessee filed a return for the assessment year 1944 45 on September 4, 1948, showing an income of Rs.
The Income Tax Officer paged an order on June 30, 1953, assessing the total income as Rs.
The Judgment of the Court was delivered by Sikri J. This is an appeal by special leave directed against the judgment of the Madras High Court answering the question whether the reassessment under s. 34 of the Indian Income Tax Act, 1922 companypleted on 30th June, 1953 for the year 1944 45 is valid in the negative.
On April 3, 1948, the Income Tax Officer issued numberices under S. 34 for both the assessment years.
For the assessment years 1944 45 and 1945 46, the assessee filed numberreturns under s. 22 of the Indian Income Tax Act, hereinafter referred to as the Act, number were any numberices issued under s. 22 2 of the Act.
